Section 9-200. GENERAL PROVISIONS

 

200.1The provisions of this chapter are adopted under authority of the District of Columbia Revenue Act of 1937, as amended, D.C. Code § 47-1923.

 

200.2References in this chapter to sections and articles of the "Act" are to the sections and articles of Title 5 of the District of Columbia Revenue Act of 1937, as amended, D.C. Code § 47-1901 et seq.

 

200.3Words defined in § 13 of Article 3 of the Act shall have the same meaning when used in this chapter.

 

200.4The Deputy Chief Financial Officer of the Office of Tax and Revenue is constituted the representative of the Mayor for the supervision and enforcement of Title 5 of the Act and this chapter.

 

200.5The term "Deputy Chief Financial Officer" means the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office"), or his or her designee, agent, or representative.

 

authority

Unless otherwise noted, the authority for this chapter is the District of Columbia Revenue Act of 1937, approved August 17, 1937, and the District of Columbia Revenue Act of 1939, approved July 26, 1939, D.C. Code § 47-1901 (1981 Ed.).

source

Commissioners' Order 299-637/12, effective June 14, 1944, 16 DCRR §§ 400 and 401.

EditorNote

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."