Code of the District of Columbia

Subchapter III. Reciprocal Recovery of Taxes.


§ 47–431. Right of states to sue in District; certificate of authorized official conclusive proof of authority.

(a) Any state, acting through its lawfully authorized officials, shall have the right to sue in the Superior Court of the District of Columbia to recover any tax lawfully due and owing to it in any case in which such reciprocal right is accorded to the District of Columbia by such state, whether such right is granted by statutory authority or as a matter of comity.

(b) The certificate of the secretary of state, or of any other authorized official, of such state, or any subdivision thereof, to the effect that the official instituting a suit authorized under subsection (a) of this section for collection of taxes in the Superior Court of the District of Columbia has the authority to institute such suit and collect such taxes shall be conclusive proof of such authority.


(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-431.

1973 Ed., § 47-341.

Section References

This section is referenced in § 47-433.


§ 47–432. Right of District to sue in states; authority of Mayor to secure services.

(a) In any state, or any subdivision thereof, in which the District of Columbia is authorized under the laws of such state to bring suit for the purpose of recovering taxes lawfully due and owing the District of Columbia, the Attorney General for the District of Columbia is authorized to bring such suit in the name of the District of Columbia in the courts of such state, or any subdivision thereof.

(b) In connection with any such suit, the Mayor of the District of Columbia is authorized to secure professional and other services at such rates as may be usual and customary for such services in the jurisdiction involved.


(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(a)(4), 52 DCR 2638.)

Prior Codifications

1981 Ed., § 47-432.

1973 Ed., § 47-342: Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 3.

Section References

This section is referenced in § 47-433.

Effect of Amendments

D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.


§ 47–433. Definitions.

For purposes of this subchapter:

(1) The term “taxes” means:

(A) Any tax assessment lawfully made, whether based upon a return or any other disclosure of the taxpayer or upon the information and belief of the taxing authority involved;

(B) Any penalty lawfully imposed pursuant to any law, ordinance, or regulation which imposes a tax; or

(C) Any interest charge lawfully added to the tax liability which constitutes the subject of any suit brought under § 47-431 or § 47-432.

(2) The term “state” means any of the several states, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, Guam, the Virgin Islands, American Samoa, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States.


(Sept. 27, 1978, 92 Stat. 751, Pub. L. 95-387, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-433.

1973 Ed., § 47-343.