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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-5. TAX ON RECORDATION OF DEEDS |
Section 9-506. WAIVER OF THE FILING OF A RETURN
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506.1If the Deputy Chief Financial Officer determines that a party to a deed cannot file a return, the Deputy Chief Financial Officer, in his or her discretion, may waive the filing requirement for that party. The Deputy Chief Financial Officer may require any affidavits, documents, and statements to be submitted that the Deputy Chief Financial Officer deems necessary for a determination whether a waiver should be granted.
506.2A waiver granted to one party shall not, unless specifically stated in the waiver, be deemed to be a waiver as to any other party. The waiver shall not affect the requirement for payment of the tax on the deed at the time the deed is submitted for recordation.
506.3Upon notification in writing from the Deputy Chief Financial Officer that a waiver has been granted, the Recorder of Deeds is authorized to record the deed (if the deed is otherwise recordable) without the filing of a return by the party to whom the waiver applies.