District Of Columbia Code — 47
Browse 1,826 sections in division 47 of the District Of Columbia code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 47-101. [Reserved].
- § 47-102. Total indebtedness not to be increased.
- § 47-103. Appointed officers to give security for intrusted moneys.
- § 47-104. Unlawful diversion of tax money.
- § 47-105. Applicability of antideficiency provisions.
- § 47-106. Appropriations for contingent expenses — Apportionment.
- § 47-107. Appropriations for contingent expenses — Expenditures.
- § 47-108. Repeal of certain federal appropriation provisions.
- § 47-109. Abolishment of certain federal appropriations.
- § 47-110. Continuation of certain federal funds.
- § 47-111. Disbursing Officer; appointment; bond; general powers and duties; audit of accounts.
- § 47-112. Nonliability for overpayments on government bills of lading or transportation requests.
- § 47-113. Deputy Disbursing Officer and assistant disbursing officers — Appointment.
- § 47-114. Deputy Disbursing Officer and assistant disbursing officers — Authority and duties.
- § 47-115. Deputy Disbursing Officer and assistant disbursing officers — Liability for misconduct; bond.
- § 47-116. Suspension of items in Disbursing Officer’s accounts.
- § 47-119. Independent annual audit.
- § 47-120. Liability of Auditor or employees.
- § 47-121. Enforcement of liability of persons certifying vouchers.
- § 47-122. Checks to be countersigned.
- § 47-123. Chief Clerk of Auditor’s office.
- § 47-124. Accounts auditable by Auditor.
- § 47-125. Outstanding checks of Disbursing Officer — Amounts to be deposited into Treasury.
- § 47-126. Outstanding checks of Disbursing Officer — Payment of amounts.
- § 47-127. Payment of fees into Treasury.
- § 47-128. Court fees and fines to be credited to District.
- § 47-129. Revenues credited to General Fund.
- § 47-130. [Reserved].
- § 47-131. Establishment of General Fund and special accounts; audit of closed special funds.
- § 47-132. Payment into Treasury of moneys received from sales of animals and materials.
- § 47-133. Investment of funds in federal securities.
- § 47-134. Establishment of working fund — Maintenance and repair of vehicles.
- § 47-135. Establishment of working fund — Printing, duplicating, and photographing.
- § 47-136. Restoration of lapsed appropriations.
- § 47-137. Capital outlay appropriations.
- § 47-138. Use of appropriated funds to promote demonstrations to influence legislation or other governmental actions.
- § 47-139. Investment of public funds in financial institutions and companies making loans to or doing business with South Africa — Mayor’s order
- § 47-140. Notice of required withdrawal or divestiture
- § 47-141. Time required for withdrawal or divestment
- § 47-142. Exception to prohibition
- § 47-143. United States Treasury offset program authorized; setoff of federal debts.
- § 47-161. Definitions.
- § 47-162. Penalty imposed on a tax return preparer for failure to sign a return.
- § 47-163. Understatement of taxpayer’s liability by tax return preparer.
- § 47-164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability.
- § 47-165. Frivolous tax return.
- § 47-166. Statute of limitations on assessment of penalties and claims for refund.
- § 47-167. Determination of penalty; notice to tax return preparer; protest of determination.
- § 47-168. Claim for refund.
- § 47-169. Right to judicial appeal.
- § 47-170. Right to judicial appeal.
- § 47-171. Definitions.
- § 47-172. Crediting a tax refund.
- § 47-173. Multiple party returns.
- § 47-174. Priority over intercepts.
- § 47-175. Notice; protest.
- § 47-176. Remedy not exclusive.
- § 47-181. Tax reform procedure and priority.
- § 47-201. Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates.
- § 47-202. Expenditures for school buildings and grounds — Submission of estimates.
- § 47-203. Expenditures for buildings and grounds — Preparation of estimates.
- § 47-204. Reimbursement of United States for expenses of United States District Court for the District of Columbia.
- § 47-205. Reimbursement of United States for space costs of United States Attorney and United States Marshal.
- § 47-206. Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit.
- § 47-207. Items included in annual estimates — Assignment of certain market employees.
- § 47-208. Items included in annual estimates — Employees and supplies for maintenance of sewers.
- § 47-209. Items included in annual estimates — Employees, supplies and expenses for highway bridge and approaches.
- § 47-210. Items included in annual estimates — Certain expenses incurred in claims against District.
- § 47-211. Items included in annual estimates — Provision for real estate assessment.
- § 47-212. Items included in annual estimates — Expenses of Water Department.
- § 47-213. Preparation and submission of expense estimates for government of District.
- § 47-214. Schedule of funds available from federal and private grants.
- § 47-215. Publication of District expense estimates.
- § 47-301. [Reserved].
- § 47-301.01. Submission of annual expense estimates by court-appointed receivers.
- § 47-302. Reserved
- § 47-303. Reserved
- § 47-304. Reserved
- § 47-305. Reserved
- § 47-305.01. Revenue from public rights-of-way included in budget submission.
- § 47-305.02. Minimum funding for Office of Public Education Facilities Modernization’s capital budgets to be included in budget and financial plan.
- § 47-306. Submission and approval of gross planning budget.
- § 47-307. Submission of control budget.
- § 47-308. Establishment of budget structure.
- § 47-308.01. Performance-based budget.
- § 47-308.02. Relevant performance measures.
- § 47-308.03. Performance accountability reporting.
- § 47-308.04. Replacement schedule for capital assets.
- § 47-309. Borrowing of funds by Mayor.
- § 47-310. [Reserved].
- § 47-310.01. Financial Reports by Mayor.
- § 47-310.02. Schedule and notice requirement for completion of Comprehensive Annual Financial Report.
- § 47-311. Estimate of expenditures by Mayor.
- § 47-313.01. Source of payment for employees detailed within government.
- § 47-314. Office of Financial Management established
- § 47-315. Duties and responsibilities of Assistant City Administrator for Financial Management and Treasurer
- § 47-316. Transfer of powers, duties and functions to Treasurer
- § 47-317. Transfer of resources to Office
- § 47-317.01. Reserved
- § 47-317.02. Reserved
- § 47-317.03. Reserved
- § 47-317.03a. Chief Financial Officer — Powers during control periods.
- § 47-317.04. [Reserved].
- § 47-317.04a. Chief Financial Officer — Authorization to privatize tax administration and collection.
- § 47-317.07. SHARE Data Center.
- § 47-317.08. Compliance and Real Property Tax Administration Fund.
- § 47-318. Definitions.
- § 47-318.01. Mayoral budget submissions required; accounting of expenditures.
- § 47-318.01a. Mayoral budget submission required; consistency of budget submission with previous fiscal year spending.
- § 47-318.01b. Legislative branch budget submission.
- § 47-318.02. Mayoral budget submissions required; accounting of expenditures — Budget request and multiyear plan.
- § 47-318.03. Mayoral budget submissions required; accounting of expenditures — Gap-closing actions.
- § 47-318.04. Mayoral budget submissions required; accounting of expenditures — Deadline for gap-closing submission.
- § 47-318.05. Mayoral budget submissions required; accounting of expenditures — Cash flow statements.
- § 47-318.05a. Budget submissions required; agency enhancement requests.
- § 47-318.06. Monitoring indications of economic growth.
- § 47-319.01. Establishment of the Initiative Implementation Monitoring Committee; duties.
- § 47-319.02. Composition.
- § 47-319.03. Compensation.
- § 47-319.04. Reports.
- § 47-321. Reserved
- § 47-322. Reserved
- § 47-323. Reserved
- § 47-324. Reserved
- § 47-325. Reserved
- § 47-326. Reserved
- § 47-327. Reserved
- § 47-328. Reserved
- § 47-329. Reserved
- § 47-330. Reserved
- § 47-331. Reserved
- § 47-332. Reserved
- § 47-333. Reserved
- § 47-334. Definitions.
- § 47-335. Permissible security.
- § 47-335.01. Borrowing of funds for capital projects.
- § 47-335.02. Borrowing limitation.
- § 47-336. Definitions.
- § 47-337. Capital Review and Debt Affordability Committee.
- § 47-338. Duties of the Committee.
- § 47-339. Preliminary capital budget and multiyear capital improvements plan.
- § 47-339.01. Capital projects.
- § 47-340. Notation of debt service requirement on real property tax bills.
- § 47-340.01. Revenue bonds and other obligations.
- § 47-340.02. Bond authorization.
- § 47-340.03. Council review for each individual project.
- § 47-340.04. Details of each series of bonds.
- § 47-340.05. Sale of the bonds.
- § 47-340.06. Payment and security.
- § 47-340.07. Financing and closing documents.
- § 47-340.08. Authorized delegation of authority.
- § 47-340.09. Limited liability.
- § 47-340.10. District officials.
- § 47-340.11. Maintenance of documents.
- § 47-340.12. Information reporting.
- § 47-340.13. Disclaimer.
- § 47-340.14. Expiration.
- § 47-340.15. Severability.
- § 47-340.16. Conflict of laws.
- § 47-340.20. Program fee.
- § 47-340.21. Deposit of fees and other monies.
- § 47-340.22. Allocation of funds.
- § 47-340.23. Use of funds allocated.
- § 47-340.26. Definitions.
- § 47-340.27. Creation of the Income Tax Secured Bond Fund.
- § 47-340.28. Bond authorization.
- § 47-340.29. Bond details.
- § 47-340.30. Issuance of the bonds.
- § 47-340.31. Payment and security.
- § 47-340.32. Financing and closing documents.
- § 47-340.33. Limited liability.
- § 47-340.34. District officials.
- § 47-340.35. Maintenance of documents.
- § 47-340.36. Information reporting.
- § 47-341. Definitions.
- § 47-342. Mayor to invest or deposit certain funds.
- § 47-343. Selection of depositories and investments.
- § 47-344. Ranking of depositories; qualifying loans; information required to bid.
- § 47-345. Limitation on amount.
- § 47-345.01. Cashing government checks of District residents required.
- § 47-346. Required collateral and financial information.
- § 47-347. Public disclosure of certain information; required reports by depositories and Mayor.
- § 47-348. Termination of depositories or refusal of contracts; immediate withdrawal.
- § 47-349. Powers of Mayor and District of Columbia Auditor; accountability of Auditor.
- § 47-350. Authorized staff for District of Columbia Auditor and Committee on Employment and Economic Development.
- § 47-351.01. Definitions.
- § 47-351.02. Powers of the Mayor.
- § 47-351.03. General deposit and investment requirements.
- § 47-351.04. Eligibility requirements; bidding; awards process.
- § 47-351.05. Competition for banking business.
- § 47-351.06. Financial score.
- § 47-351.07. Community development score.
- § 47-351.08. Collateral and reporting requirements.
- § 47-351.09. Linked deposits for community development lending.
- § 47-351.10. Preservation of banking services.
- § 47-351.11. District funds reserved for certain insured institutions.
- § 47-351.12. Public disclosure.
- § 47-351.13. Protection of District funds at risk.
- § 47-351.14. Check cashing; identification.
- § 47-351.15. Penalties.
- § 47-351.16. Rulemaking.
- § 47-355.01. Definitions.
- § 47-355.02. Limitations on expenditures and obligating amounts.
- § 47-355.03. Reporting requirements of managers.
- § 47-355.04. Reporting requirements of agency heads and chief financial officers.
- § 47-355.05. Reporting requirements of the Chief Financial Officer and Agency Fiscal Officers.
- § 47-355.06. Penalties.
- § 47-355.07. Board of Review for Anti-Deficiency Violations.
- § 47-355.08. Notice requirement.
- § 47-361. Definitions.
- § 47-362. Policies enumerated.
- § 47-363. Council approval of reprogrammings.
- § 47-364. Council approval of non-offsetting budget modifications; exclusions.
- § 47-365. Reprogrammings of appropriated funds.
- § 47-366. Non-Departmental Fund Transfer Notification.
- § 47-368.01. Transfer of dedicated funds to the General Fund.
- § 47-368.02. Increase in funds and fees and charges.
- § 47-368.03. Reduction in rates for certain excise taxes.
- § 47-368.04. Commodities Cost Reserve Fund.
- § 47-368.05. Deposit of revenues dedicated to debt service.
- § 47-368.06. Limitation on grant-making authority.
- § 47-369.01. General Fund surplus.
- § 47-369.02. Increases to appropriations.
- § 47-369.03. Short-term borrowing from certain funds.
- § 47-371. Findings.
- § 47-372. Definitions.
- § 47-373. Organization of fund structure.
- § 47-374. Accepted accounting principles to be followed.
- § 47-375. Duties of Mayor.
- § 47-376. Construction of subchapter.
- § 47-377. Financial obligations of District.
- § 47-381. Findings.
- § 47-382. Definitions.
- § 47-383. Grant application procedure.
- § 47-384. Notice of application for grant funds.
- § 47-385. Procedure for Council consent to certain grant applications and state plans.
- § 47-387.01. Certification by the CFO of minimum 5% accumulated general fund balance.
- § 47-387.51. Maintenance of Effort and Matching funds inclusion in budget.
- § 47-387.52. Effect of reprogrammings on Maintenance of Effort and Matching funds.
- § 47-391.01. District of Columbia Financial Responsibility and Management Assistance Authority.
- § 47-391.02. Executive Director and staff of Authority.
- § 47-391.03. Powers of Authority.
- § 47-391.04. Exemption from liability for claims for authority employees.
- § 47-391.05. Treatment of actions arising from act.
- § 47-391.06. Funding for operation of Authority.
- § 47-391.07. Suspension of activities.
- § 47-391.08. Application of laws of District of Columbia to Authority.
- § 47-391.09. Chief Management Officer.
- § 47-392.01. Development of financial plan and budget for District of Columbia.
- § 47-392.02. Process for submission and approval of financial plan and annual District budget.
- § 47-392.03. Review of activities of district government to ensure compliance with approved financial plan and budget.
- § 47-392.04. Restrictions on borrowing by District during control year.
- § 47-392.05. Deposit of annual federal contribution with Authority.
- § 47-392.06. Effect of finding of non-compliance with financial plan and budget.
- § 47-392.07. Recommendations on financial stability and management responsibility.
- § 47-392.08. Special rules for Fiscal Year 1996.
- § 47-392.09. Control periods described.
- § 47-392.10. [Reserved].
- § 47-392.11. Authority to issue bonds.
- § 47-392.12. Pledge of security interest in revenues of District government.
- § 47-392.13. Establishment of debt service reserve fund.
- § 47-392.14. Other requirements for issuance of bonds.
- § 47-392.15. No full faith and credit of the United States.
- § 47-392.16. Reserved
- § 47-392.17. Reserved
- § 47-392.18. Reserved
- § 47-392.19. Reserved
- § 47-392.20. Reserved
- § 47-392.21. Duties of Authority during year other than control year.
- § 47-392.22. General assistance in achieving financial stability and management efficiency.
- § 47-392.23. Obtaining reports.
- § 47-392.24. Reports and comments.
- § 47-392.25. Disposition of certain school property.
- § 47-392.26. Prohibiting funding for terminated employees or contractors.
- § 47-393. Definitions.
- § 47-395. Review and revision of regulations; permit and application processes.
- § 47-395.01. Management reform plans for District government.
- § 47-395.02. Procedures for development of plans.
- § 47-395.03. Implementation of plans.
- § 47-395.04. Reform of powers and duties of department heads.
- § 47-395.05. Powers of Financial Responsibility and Management Authority unaffected.
- § 47-396.01. Expenditure of revenues for Convention Center activities.
- § 47-398.01. Permitting designated authority to borrow funds for preconstruction activities relating to Gallery Place sports arena.
- § 47-398.02. Permitting certain District revenues to be pledged as security for borrowing.
- § 47-398.03. No appropriation necessary for arena preconstruction activities.
- § 47-398.04. Arena preconstruction activities described.
- § 47-398.05. Limitation on amount of borrowing financed by arena tax.
- § 47-398.06. Rule of construction regarding revenue bond requirements under Home Rule Act.
- § 47-401. Required bond for Collector of Taxes.
- § 47-402. Deputy Collector of Taxes.
- § 47-403. Cashier in Collector’s office.
- § 47-404. Account books of Collector.
- § 47-405. Certificate of taxes and assessments due; furnishment; fee.
- § 47-406. Powers of Mayor — Adjustment of certain rates.
- § 47-407. Powers of Mayor — Waiver of interest and penalties.
- § 47-408. Powers of Mayor — Omission from records of uncollectible taxes and assessments.
- § 47-409. Disbursement of taxes and appropriations; settlement of accounts.
- § 47-410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts.
- § 47-411. Trust fund deposits and disbursements.
- § 47-412. Applicability of personal property tax provisions.