Section 9-604. RECORDATION OF EXEMPT TRANSFERS WITHOUT FILING A RETURN

 

604.1Except as otherwise provided in this section, the following exempt transfers may be accepted for recordation without the filing of a return:

 

(a) Transfers of property by the United States or the District of Columbia or by agencies and instrumentalities of either;

 

(b) Tax deeds executed by the District of Columbia government pursuant to the provisions of law pertaining to the assessment and collection of D.C. real property taxes; and

 

(c) A transfer evidenced by a deed, the sole purpose of which is to release property which is security for a debt or other obligation.

 

604.2The submission of a deed evidencing transfer for recordation without a return shall constitute a representation by the parties to the transfer that the deed, in all respects, meets the requirements of the Act and this section.

 

604.3Notwithstanding the provisions of §§ 604.1 and 604.2, the Recorder of Deeds, in any case where a deed evidencing transfer is submitted for recordation without a return, may reject the deed for recordation unless a return is filed if, in his or her judgment, it appears from the deed or other information in the possession of the Recorder of Deeds that the transfer does not conform with the provisions of this section and that a return is required for the purpose of determining whether the transfer is, in fact, exempt from tax.

 

604.4If the Recorder of Deeds rejects a deed for recordation under § 604.3, he or she shall notify the Deputy Chief Financial Officer of the action and the transfer shall be reviewed by the Deputy Chief Financial Officer to determine its status.

 

604.5If the Deputy Chief Financial Officer concludes that a return is required, he or she shall notify the parties to the transfer at the addresses shown on the statement accompanying the deed. The parties shall file a return with the Deputy Chief Financial Officer. The Deputy Chief Financial Officer shall determine whether the transfer is exempt or taxable; if taxable, the amount of tax; and shall notify the Recorder of Deeds of the determination. If the deed is otherwise recordable, the Recorder of Deeds shall record it upon presentation and payment of any tax determined by the Deputy Chief Financial Officer to be due.

 

source

Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347, 3352 (August 1, 1980); as amended by Final Rulemaking published at 37 DCR 5691 (August 31, 1990).