Code of the District of Columbia

§ 47–2610. Reciprocity.

(a)(1) When a state or foreign country charges domestic companies aggregate taxes and fees which exceed the aggregate taxes and fees that the District charges under the same circumstances, then the Mayor may charge, in retaliation, the same taxes and fees to companies of the state or the foreign country when the companies are within the taxing jurisdiction of the District.

(2) When a state or a foreign country charges fines, deposits, or establishes obligations, or the restrictions which the District establishes under the same circumstances, then the Mayor may establish, in retaliation, the same fines, deposits, obligations, or restrictions for companies of the state or the foreign country when the companies are within the jurisdiction of the District.

(b) Subsection (a) of this section shall not apply to the following:

(1) Personal income taxes;

(2) Ad valorem taxes on real or personal property; and

(3) Special assessments charged by a state in connection with insurance, other than property insurance.

(c) The Mayor shall consider the amount of real and personal property taxes deducted from the taxes charged against a domestic company by a foreign jurisdiction when the Mayor determines the propriety and the extent of the retaliatory charges described in subsection (a) of this section.


(Aug. 17, 1937, ch. 690, title II, § 10; as added Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-2610.

Cross References

Insurance department, required annual statement of business from insurance companies, tax payment, annuities exemption, see § 31-205.

Editor's Notes

Mayor authorized to issue rules: See notes to § 47-2601.