D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-30. DISPOSITION OF UNCLAIMED PROPERTY |
Section 9-3000. GENERAL PROVISIONS
-
3000.1The rules set forth in this chapter are promulgated to implement the provisions of Title I of the "Uniform Disposition of Unclaimed Property Act of 1980", D.C. Law 3-160 (D.C. Code § 42-201 et seq.), as amended (also referred to in this chapter as the "Act").
3000.2The provisions of this chapter shall be applicable to matters raised with the Deputy Chief Financial Officer of the Office of Tax and Revenue under the Act, except for matters raised under Title II (Lost Property).
3000.3If there is any conflict between the provisions of this chapter and the provisions of the Act, the provisions of the Act shall govern.
3000.4In any case where the provisions of this chapter appear to conflict, the specific provision shall govern over the general.
3000.5If there is a conflict between the holding period specifically applicable to a particular holder or item and a general holding period required to create a presumption of abandonment under the Act, the holding period of the shorter duration shall apply.
3000.6The Act is custodial in nature, and property subject to the Act and this chapter shall not escheat, but shall be held by the District as conservator.
3000.7For purposes of this chapter, "Deputy Chief Financial Officer" means the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office") or the Deputy Chief Financial Officer's duly authorized agent, designee, or representative.
3000.8The Act, which took effect March 5, 1981, shall be applied as if it had become effective as of January 1, 1980.