Section 9-606. WAIVER OF THE FILING OF A RETURN

 

606.1Whenever the Deputy Chief Financial Officer determines that a party to a transfer cannot file a return, the Deputy Chief Financial Officer is authorized, in his or her discretion, to waive the requirement for the filing of a return by that party. In such cases, the Deputy Chief Financial Officer may require any affidavits, documents, and statements to be submitted that are deemed necessary by the Deputy Chief Financial Officer for a determination whether a waiver should be granted.

 

606.2Any waiver granted by the Deputy Chief Financial Officer to a party shall not, unless specifically authorized, be deemed to be a waiver as to any other party, and that waiver shall not affect the requirement for payment of the tax applicable to the transfer at the time the deed evidencing the transfer is submitted for recordation.

 

606.3Upon notification in writing from the Deputy Chief Financial Officer that a waiver has been granted, the Recorder of Deeds shall be 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.

 

source

Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347, 3351 (August 1, 1980).