Code of the District of Columbia

Subchapter I. General Provisions.


§ 47–1501. Assessment — Board of Assistant Assessors. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1501.

Cross References

National Capital Region Transportation, revenues allocated to the Metrorail/Metrobus Account, see § 9-1111.15.


§ 47–1502. Assessment — Full and true value to be listed. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1502.


§ 47–1503. Assessment — Forms for listing of property subject to tax. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1503.


§ 47–1504. Warehouse property. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 21, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1504.


§ 47–1505. “Resident” defined. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)

Prior Codifications

1981 Ed., §§ 47-1505, 47-1506.


§ 47–1506. Returns and values to be made at certain dates. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)

Prior Codifications

1981 Ed., §§ 47-1505, 47-1506.


§ 47–1507. Applicable rates. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1507.


§ 47–1508. Exemptions.

(a) The following personal property shall be exempt from the tax imposed by this act:

(1) The personal property of any corporation, and any community chest fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which inure to the benefit of any private shareholder or individual; provided, that (A) the organization shall have first obtained a letter from the Mayor stating that it is entitled to the exemption, and (B) any personal property used for activities that generate unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 shall not be exempt.

(2) Works of art owned by a nonresident of the United States, who is not a citizen of the United States, so long as the works of art were lent without charge to the trustees of the National Gallery of Art solely for exhibition without charge to the general public.

(3) Any motor vehicle or trailer registered according to subchapter I of Chapter of Title 50, except that special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property as provided by law.

(3A) The personal property of any company subject to a gross receipts or distribution tax imposed by Chapter 25 or Chapter 39 of this title.

(4) Repealed.

(4A) Repealed.

(5) Repealed.

(6) Repealed.

(7) Beginning on May 1, 1997, the personal property of a wireless telecommunication company, as defined in § 47-3901(12), irrespective of whether the property is used or consumed in furnishing a service the charges from which are subject to Chapter 39 of this title. For purposes of this subparagraph, the term “personal property” shall not include office equipment or office furniture.

(8) The personal property of any digital audio radio satellite service company operating under a digital audio radio service by satellite license granted by the Federal Communications Commission; provided, that such company is subject to a gross receipts tax in force in the District for the period of time or for any portion of the time covered by any return required to be filed by Chapter 15 of this title.

(9)(A) The personal property of a qualified supermarket, as defined in § 47-3801(2), which is a development, as defined in § 47-3801(1), for the first 10 years for which the tax imposed by this chapter would otherwise be due.

(B) The exemption granted by subparagraph (A) of this paragraph shall apply only:

(i) During the time that the real property is used as a supermarket;

(ii) In the case of the development of a qualified supermarket on real property not owned by the supermarket, if the owner of the real property leases the land or structure to the supermarket at a fair market rent reduced by the amount of the real property tax exemption provided by § 47-1002(23); and

(iii) During the time that the supermarket development is in compliance with the requirements of subchapter X of Chapter 2 of Title 2.

(10)(A) The personal property of a Qualified High Technology Company for the 10 years beginning in the year of purchase.

(B) For the purposes of this paragraph, the term “qualified property” means any personal property, as defined in § 47-1521(4), which is used or held by a Qualified High Technology Company.

(C) This exemption shall apply to qualified property purchased after December 31, 2000.

(11) Systems using exclusively solar energy as defined in § 34-1431(14)); provided, that, notwithstanding any other provision of law, the Chief Financial Officer shall transfer $120,000 from the certified revenues deposited in the Renewable Energy Development Fund established by § 34-1436 to the unrestricted fund balance of the General Fund of the District of Columbia and shall recognize the $120,000 as local funds revenue in fiscal year 2013 and in each subsequent fiscal year.

(12) Beginning October 1, 2016, cogeneration systems, which shall mean systems that produce both:

(A) Electric energy; and

(B) Steam or forms of useful energy (such as heat) that are used for industrial, commercial, heating, or cooling purposes.

(a-1) Nothing contained within this act, nor any prior act of Congress relating to the District of Columbia, shall be deemed to impose upon any person, firm, association, company, or corporation a tax based upon tangible personal property owned and stored by the person in a public warehouse in the District of Columbia for a period of time no longer than is necessary for the convenience or exigencies of reshipment and transportation to its destination outside the District of Columbia.

(b) The Mayor shall issue rules necessary to carry out the provisions of subsection (a)(3)(A) and (B) [now subsections (a)(4) and (5) (repealed)] of this section in accordance with subchapter I of Chapter 5 of Title 2.


(July 1, 1902, 32 Stat. 620, ch. 1352, § 6, par. 10; Apr. 28, 1904, 33 Stat. 564, ch. 1815; Mar. 4, 1913, 37 Stat. 1006, ch. 150, § 10; Sept. 1, 1950, 64 Stat. 576, ch. 836, § 3; May 18, 1954, 68 Stat. 112, ch. 218, §§ 605, 1001, 1002; Sept. 4, 1957, 71 Stat. 606, Pub. L. 85-281, § 6; Feb. 28, 1987, D.C. Law 6-212, § 19(a), 34 DCR 850; Oct. 1, 1987, D.C. Law 7-25, § 3, 34 DCR 5068; Sept. 20, 1989, D.C. Law 8-26, § 21, 36 DCR 4723; Sept. 10, 1992, D.C. Law 9-145, § 110(c), 39 DCR 4895; Sept. 26, 1995, D.C. Law 11-52,§ 112, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(a), 45 DCR 1533; Apr. 5, 2000, D.C. Law 13-75, § 2(a), 46 DCR 10425; Apr. 12, 2000, D.C. Law 13-91, § 156(c), 47 DCR 520; July 18, 2000, D.C. Law 13-148, § 2(a), 47 DCR 4636; Oct. 4, 2000, D.C. Law 13-166, § 3(b), 47 DCR 5821; Apr. 3, 2001, D.C. Law 13-256, § 401, 48 DCR 730; June 9, 2001, D.C. Law 13-305, § 202(h), 302(a), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(p), 49 DCR 8140; Mar. 19, 2013, D.C. Law 19-252, § 111, 59 DCR 14932.)

Prior Codifications

1981 Ed., § 47-1508.

1973 Ed., § 47-1208.

Section References

This section is referenced in § 47-2501, § 47-2501.01, and § 47-3802.

Effect of Amendments

D.C. Law 13-75 added par. (8) to subsec. (a).

D.C. Law 13-91 in par. (3) of subsec. (a), struck the subparagraph designations “(A)”, “(B)”, “(C)”, and “(D)” and inserted the paragraph designations “(4)”, “(5)”, “(6)”, and “(7)” respectively in their place and in par. (4) struck the paragraph designation (4) and inserted the subsection designation (a-1) in its place.

D.C. Law 13-148, amended subsec. (a), par. (4), by striking “, electric lighting,” wherever appearing; and added par. (4A).

D.C. Law 13-166 added a new paragraph (9) to subsec. (a).

D.C. Law 13-256 added subsec. (a)(10).

D.C. Law 13-305, in subsec. (a)(1), substituted “individual; provided, that (A) the organization shall have first obtained a letter from the Mayor stating that it is entitled to the exemption, and (B) any personal property used for activities that generate unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 shall not be exempt.” for “individual, except that the organization shall have first obtained a certificate from the Mayor stating that it is entitled to the exemption”; added subsec. (a)(3A); and repealed subsecs. (a)(4) and (6) which had read:

(a) “(4) The personal property of any gas or telephone company regulated under Subtitle I of Title 34, if the gas or telephone company is subject to a gross receipts tax in force in the District for the period of time or for any portion of the time covered by any return required to be filed by subchapter II of Chapter 15 of this title.”

(a) “(6) The personal property of any cable television company regulated under Chapter 12 of Title 34, if the cable television company is subject to a gross receipts tax in force in the District for the period of time or for any portion of the time covered by any return required to be filed by the Chapter 15 of this title.”

D.C. Law 14-213, in subsec. (a)(1), deleted a period following “exempt”.

The 2013 amendment by D.C. Law 19-252 added (a)(11) and (a)(12).

Cross References

Property exempt from taxation, see § 47-1001 et seq.

Public utility taxes, personal property tax, exemptions, see § 47-2501.

Television, video, or radio service taxes, personal property tax, exemptions, see § 47-2501.01.

Emergency Legislation

For temporary (90 day) amendment of section, see § 2(c) of Lot 878, Square 456 Tax Exemption Clarification Emergency Act of 2004 (D.C. Act 15-423, May 10, 2004, 51 DCR 5182).

For temporary (90 day) amendment of section, see § 2(c) of Lot 878, Square 456 Tax Exemption Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-467, July 19, 2004, 51 DCR 7584).

For temporary (90 day) amendment of section, see § 2 of Cogeneration Equipment Personal Property Tax Exemption Emergency Act of 2012 (D.C. Act 19-414, July 25, 2012, 59 DCR 9349).

Temporary Legislation

For temporary (225 day) amendment of section, see § 2(c) of Lot 878, Square 456 Tax Exemption Clarification Temporary Amendment Act of 2004 (D.C. Law 15-181, September 8, 2004, law notification 51 DCR 9223).

Section 2 of D.C. Law 19-201 added a new paragraph (a)(11) to read as follows:

“(a) The following personal property shall be exempt from the tax imposed by this act:

*****

“(11)(A) Beginning on October 1, 2016, cogeneration equipment that serves developments more than one million square feet where the fuel used to generate electricity is already subject to District tax.

“(B) For the purposes of this paragraph, the term ‘cogeneration Equipment’ means equipment that produces both electric energy and useful heat or steam energy.”

Section 4(b) of D.C. Law 19-201 provided that the act shall expire after 225 days of its having taken effect.

References in Text

The phrase “this act,” referred to in the introductory language of (a) and in (a-1), is Public Law 57-118. July 1, 1902, 32 Stat. 620, ch. 1352.

Editor's Notes

Section 4(b) of D.C. Law 12-100 provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through the effective date of this act not previously filed or paid shall be due by the 45th day after the effective date of this act.

Section 4(c) of D.C. Law 12-100 provided that beginning in FY 1999, the amount of tax imposed by the act shall not be calculated as gross revenue to which the tax is then applied.

Section 203(b) of D.C. Law 13-305 provided: “(b) Section 202(h) shall apply for tax years beginning after June 30, 2001.”

Section 303(a) of D.C. Law 13-305 provided: “(a) Section 302(a) shall apply for all tax years beginning after June 30, 2001.”

Section 301 of D.C. Law 19-252 provided that the Mayor shall issue rules to implement the provisions of the act within 180 days of its effective date [Mar. 19, 2013].

Delegation of Authority

Delegation of authority pursuant to D.C. Law 7-25, the “Gross Receipts Tax Amendment Act of 1987”, see Mayor’s Order 94-120, May 16, 1994, 41 DCR 3240).


§ 47–1509. Penalties. [Repealed]

Repealed.


(July 3, 1926, 44 Stat. 833, ch. 759, § 5; Feb. 18, 1929, 45 Stat. 1227, ch. 259, § 5; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; May 18, 1954, 68 Stat. 112, ch. 218, § 606; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(48); June 15, 1976, D.C. Law 1-70, title III, § 301, 23 DCR 537; Apr. 19, 1977, D.C. Law 1-124, title III, § 301(a), 23 DCR 8749; Apr. 18, 1978, D.C. Law 2-73, § 2, 24 DCR 7066; Feb. 28, 1987, D.C. Law 6-212, § 25(c), 34 DCR 850; June 24, 1988, D.C. Law 7-129, § 2, 35 DCR 4102; Sept. 21, 1988, D.C. Law 7-143, § 2, 35 DCR 5403; Feb. 5, 1994, D.C. Law 10-68, § 43(b), 40 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(p)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1509.

1973 Ed., § 47-1209.

1981 Ed., §§ 47-1510, 47-1511.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”


§ 47–1510. Dealers in general merchandise and common carriers by vessels, ships, or boats. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)

Prior Codifications

1981 Ed., §§ 47-1510, 47-1511.


§ 47–1511. Staff of Personal Tax Appraisers; appointment and duties of personnel. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)

Prior Codifications

1981 Ed., §§ 47-1510, 47-1511.


§ 47–1512. Rolling stock.

(a) The rolling stock of railroad companies, refrigerator-car companies, parlor-car companies, sleeping-car companies, tank-car companies, express companies, car-renting companies, and all other companies owning parlor, sleeping, dining, tank, freight, or any other cars which are operated or run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall be deemed to be located in said District for purposes of taxation, whether or not the individual units are continuously in the District or are constantly changing, and such property shall be reported, assessed, and taxed within the time, and at the rates prescribed by law, for the reporting and taxation of other personal property in the District of Columbia.

(b) Such rolling stock as is primarily located in the District of Columbia shall be reported and taxed at its full and true value on the last day of the calendar year preceding the tax date.

(c) Such rolling stock as is not primarily located in the District of Columbia shall be reported and taxed in the manner following:

(1) Every railroad company operating rolling stock over or upon the line or lines of any railroad or terminal company in the District shall report to the Mayor of the District of Columbia the various classes of such rolling stock so operated by such company whether owned by it or any other railroad company; the number of miles traveled by each class of such rolling stock within the District during the calendar year next preceding the tax date; the total number of miles traveled by each class of such rolling stock on all lines over which such company operates during the calendar year next preceding the tax date; the total full and true value of each class of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date; and such other facts and information as the Mayor may require. The taxable portion of the rolling stock of each such company shall be determined by applying the mileage traveled in the District by the various classes of such rolling stock operated in the District by such company to the total mileage traveled by the various classes of such rolling stock on all lines over which such company operates, and the tax shall be assessed on that portion of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date. The mileage and value of the rolling stock owned by such company which is permanently located outside of the District of Columbia shall not be included in the computation of such assessment;

(2) Every parlor-car company and sleeping-car company owning parlor and sleeping cars (except those owned by railroad companies and described in paragraph (1) of this subsection) which are operated in the District over or upon the tracks of any railroad or terminal company, shall report to the Mayor of the District of Columbia the total number of miles traveled by all such cars, and also the miles traveled by such cars within the District, during the calendar year next preceding the tax date; the total full and true value of all such cars so used as of the last day of the calendar year next preceding the tax date; and such other facts and information as the Mayor may require. The taxable portion of the value of the cars owned by any such company and used within the District shall be determined by applying to such value the ratio between the mileage traveled by such cars in the District and the total mileage traveled by such cars within and without the District;

(3)(A) Every car company, mercantile company, corporation or individual (other than railroad, parlor-car, and sleeping-car companies described in paragraphs (1) and (2) of this subsection) owning or leasing any stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or other similar cars, which are run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall furnish to the Mayor of the District of Columbia, on forms prescribed by the Mayor, a true, full, and accurate statement, verified by the affidavit of the officer or person making the same, showing the aggregate number of miles made by their several cars over or upon the several lines of railroad within the District of Columbia during the calendar year next preceding the tax date; the average number of miles traveled per day within the District of Columbia by the cars covered by the statement in the ordinary course of business during the year; and such other pertinent facts and information as the Mayor may require.

(B) Every railroad company whose lines run through or into the District of Columbia shall annually furnish to the Mayor a statement showing the name and address of every car company, mercantile company, corporation, or individual (other than railroad, parlor-car, and sleeping-car companies described in paragraphs (1) and (2) of this subsection) whose cars made mileage over its tracks in the District of Columbia during the calendar year next preceding the tax date, and the total number of miles made within the District of Columbia by each during said period.

(C) It shall be the duty of the Mayor to ascertain from the best and most reliable information that can be obtained and from said statements the number of cars required to make the total mileage of each such car company, mercantile company, corporation, or individual within the District of Columbia during the period aforesaid, and to ascertain and fix the valuation upon each particular class of such cars, and the number so ascertained to be required to make the total mileage within the District of Columbia of the cars of each such car company, mercantile company, corporation, or individual within said period shall be assessed against the respective car companies, mercantile companies, corporations, or individuals. The valuation thus obtained shall be the full and true value and shall be the taxable portion of the cars owned by any such car company, mercantile company, corporation, or individual and used within the District of Columbia.

(d) All of the provisions of law relating to the filing of returns, assessment, payment, and collection of personal property taxes in the District of Columbia shall be applicable to the companies described in the foregoing subsections.

(e) Any individual, partnership, unincorporated association, or corporation aggrieved by any assessment of taxes made pursuant to the provisions of this section may appeal therefrom to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3306 to 47-3308.

(f) The provisions of this section shall be applicable to the taxable year beginning July 1, 1945, and each taxable year thereafter.


(Dec. 15, 1945, 59 Stat. 610, ch. 579; July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(d); Feb. 28, 1987, D.C. Law 6-212, § 17, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1512.

1973 Ed., § 47-1215.

Cross References

Heating oil and gas, delivery services, applicable taxes, see § 47-2501.

Telecommunications companies, gross receipts taxes, credit for personal property taxes, see § 47-2501.

Television, video, or radio service taxes, personal property tax, see § 47-2501.01.