Code of the District of Columbia

Subchapter XVI. Rules and Regulations.


§ 47–1816.01. Rules and regulations — Tax provisions.

Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.


(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XVI, § 1; July 24, 1982, D.C. Law 4-131, § 107, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1816.1.

1973 Ed., § 47-1595.

Cross References

Tax rate changes, authority of the Council of the District of Columbia, see § 47-504.

Editor's Notes

Mayor authorized to issue rules and regulations: Section 201 of D.C. Law 4-118 provided that the “Mayor may prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of the District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982.”

Mayor authorized to issue rules and regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.

Delegation of Authority

Delegation of authority under Law 5-32, see Mayor’s Order 83-268, November 16, 1983.


§ 47–1816.02. Rules and regulations — Revenue Act of 1956.

The Mayor is authorized to make rules and regulations to carry out the provisions of this Act.


(Mar. 31, 1956, 70 Stat. 84, ch. 154, title VI, § 601; July 24, 1982, D.C. Law 4-131, § 108(a), (b), 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1816.2.

1973 Ed., § 47-1595a.

References in Text

“This Act,” referred to in this section, is 70 Stat. 71, ch. 154, approved March 31, 1956.


§ 47–1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.

(a) Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1986, as that term is defined in § 47-1801.04(28A), the Mayor shall report to the Council of the District of Columbia concerning the amendment, repeal, or replacement. The report shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District of Columbia taxpayers, and on District of Columbia government revenues for 5 years thereafter, and a recommendation as to whether any change in District of Columbia law should be made as a result of the amendment, repeal, or replacement. The Mayor shall publish the report in the District of Columbia Register.

(b) On or before July 1, 1988, the Mayor shall report to Council concerning taxpayers whose tax liability exceeds the amount by which their taxable income exceeds the tax threshold, as defined in § 47-1806.04(e). The report shall include:

(1) An assessment of the number and income levels of the taxpayers affected;

(2) Methods for, and the revenue impact of eliminating these tax liabilities; and

(3) The Mayor’s recommendation as to what action, if any, should be taken.


(Oct. 8, 1983, D.C. Law 5-32, § 8, 30 DCR 4013; Oct. 1, 1987, D.C. Law 7-29, § 3, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 24, 2000, D.C. Law 13-126, § 3, 47 DCR 2643.)

Prior Codifications

1981 Ed., § 47-1816.3.

Effect of Amendments

D.C. Law 13-126, in subsec. (a) substituted “§ 47-1801.4(28A)” for “§ 47-1801.4(28), and added “The Mayor shall publish the report in the District of Columbia Register”.

Editor's Notes

Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.