Section 9-503. RECORDATION TAX RETURNS

 

503.1Except as otherwise specifically provided in this chapter, each deed submitted to the Recorder of Deeds for recordation on or after May 1, 1962, shall be accompanied by a return under oath, executed by all the parties to the deed.

 

503.2In the case of a party to a deed who is unable to execute a return by reason of minority or other disability, the return shall be executed by the person or persons duly authorized to act for and on behalf of the party under disability, and the person or persons executing a return on behalf of such a party shall be liable for payment of the tax imposed upon the deed.

 

503.3Returns shall be in such form or on a form as the Deputy Chief Financial Officer, in consultation with the Recorder of Deeds, shall prescribe.

 

503.4Each return shall set forth the consideration for the property, the amount of tax payable, if any, and other information required by the Deputy Chief Financial Officer.

 

503.5In the case of a deed for which exemption from the tax is claimed, the return shall show the basis for exemption.

 

503.6If exemption is claimed under § 302(3) of the Act (D.C. Official Code § 42-1102(3)) a copy of the filed real property tax exemption application (Form FP 300) shall accompany the deed at the time of recordation., If exemption is claimed under § 302(4) of the Act (D.C. Official Code § 42-1102(4)), the return shall also show the purpose or purposes for which the property was acquired and shall be accompanied by all documents and other information that the Recorder of Deeds deems necessary to determine the exempt or taxable status of the deed.

 

 

authority

Section 317 of the District of Columbia Deed Recordation Tax Act of 1962, approved March 2, 1962, as amended (76 Stat. 11; D.C. Official Code § 42-1117 (2012 Repl.)); Section 2(c)(3) of the District of Columbia Recordation of Economic Interests in Real Property Tax Amendment Act of 1989, effective September 9, 1989 (D.C. Law 8-20; 36 DCR 4564 (June 30, 1989)); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; Pub.L. 109-356, D.C. Official Code § 1-102.24d (2012 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Commissioners' Order 62-751 effective April 26, 1962, published at 8 DCR 278 (May 14, 1962); as amended by Final Rulemaking published at 61 DCR 4717 (May 9, 2014).