Section 9-600. GENERAL PROVISIONS

 

600.1The provisions of this chapter are adopted under authority set forth in § 416 of the "District of Columbia Revenue Act of 1980" (also referred to in this chapter as the "Act"); D.C. Law 3-92 (effective Sept. 13, 1980); D.C. Code § 47-916 (1981 Ed.).

 

600.2For the purposes of this chapter, the words, terms, and phrases defined in the Act shall have the same meanings when used in this chapter, unless otherwise required by the context of this chapter.

 

600.3When used in this chapter, the term "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 lawfully appointed agent, representative, or designee.

 

600.4When used in this chapter, the term "Recorder of Deeds" shall mean the Recorder of Deeds of the District of Columbia, or his or her lawfully appointed agent, representative, or designee.

 

600.5When used in the Act, the term "parent" means a person who is the natural parent of a child or a person who has legally adopted a child. The term "child" includes both minors and adults.

 

600.6When used in the Act and this chapter the term "fair market value" means the price at which a willing seller and a willing buyer will trade, or the price which would in all probability have been arrived at between a willing seller and a willing buyer.

 

authority

Unless otherwise noted, the authority for this chapter is § 416 of the District of Columbia Revenue Act of 1980, D.C. Law 3-92, D.C. Code § 47-916 (1981 Ed.).

source

Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347, 3349 (August 1, 1980).

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."