Code of the District of Columbia

Chapter 17. Enforcement of Personal Property Taxes by Acquisition of Lien.


§ 47–1701. Examinations of books and persons; failure to obey summons or produce books; prosecutions. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 673, ch. 690, title I, § 1; May 16, 1938, 52 Stat. 356, ch. 223, § 1; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; June 25, 1948, 62 Stat. 991, ch. 646, § 32(a), (b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 573, Pub. L. 91-358, title I, § 155(a), (c)(49)(A); Feb. 28, 1987, D.C. Law 6-212, § 18(a), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1701.

1973 Ed., § 47-1401.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1702. Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 673, ch. 690, title I, § 2; Feb. 28, 1987, D.C. Law 6-212, § 18(b), 34 DCR 850; Apr. 30, 1988, D.C. Law 7-104, § 41(a), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1702.

1973 Ed., § 47-1402.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1703. Distraint of personal property — Persons required to surrender property or rights. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 3; Feb. 28, 1987, D.C. Law 6-212, § 18(c), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1703.

1973 Ed., § 47-1403.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1704. Distraint of personal property — Liability for failure or refusal to surrender. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1704.

1973 Ed., § 47-1404.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1705. Distraint of personal property — Persons required to exhibit books. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 5; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Feb. 28, 1987, D.C. Law 6-212, § 18(d), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1705.

1973 Ed., § 47-1405.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1706. Creation and enforcement of lien. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 6; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 5, 1966, 80 Stat. 266, Pub. L. 89-493, § 18; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(49)(B); Feb. 28, 1987, D.C. Law 6-212,§ 18(e), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1706.

1973 Ed., § 47-1406.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1707. Recoveries for wrongful distraints. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 7; Feb. 28, 1987, D.C. Law 6-212, § 18(f), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1707.

1973 Ed., § 47-1407.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1708. Time for assessments and collections. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 22, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1708.


§ 47–1709. Remedies for collection. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1709.

1973 Ed., § 47-1409.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1710. Failure or refusal to file required return or schedule. [Repealed]

Repealed.


(Feb. 28, 1987, D.C. Law 6-212, § 22, 34 DCR 850.)

Prior Codifications

1981 Ed., § 47-1710.


§ 47–1711. Definitions. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 11; May 16, 1938, 52 Stat. 357, ch. 223, § 1(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1711.

1973 Ed., § 47-1411.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–1712. Secrecy of returns. [Repealed]

Repealed.


(Aug. 17, 1937, 50 Stat. 675, ch. 690, title I, § 12; May 16, 1938, 52 Stat. 357, ch. 223, § 1(c); Feb. 28, 1987, D.C. Law 6-212, § 18(g), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1712.

1973 Ed., § 47-1412.

Effect of Amendments

D.C. Law 14-213 made a technical change in item § 47-1806.09b.

Cross References

Prisons, industrial work programs, taxable income, see § 24-231.11.

Relocation assistance, taxation of relocation and housing assistance payments, see § 42-3403.05.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”