District Of Columbia § 47-1521 - Definitions.
Full text of District Of Columbia D.C. Code § 47-1521 — Definitions., with citation guidance and answers to common questions.
§ 47-1521. Definitions.
47-1521For the purposes of this subchapter, the term:
“District” means the District of Columbia.
“Mayor” means the Mayor of the District of Columbia.
“Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit.
“Tangible personal property” means tangible goods and chattels used or held for use in any business, activity, or occupation whether or not operated for profit.
“Tax year” means the 12-month period beginning July 1st and ending the next June 30th.
“Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit.
“Use in a trade or business” means use of property in commencing, conducting, continuing, or liquidating a trade or business.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1521
What does D.C. Code § 47-1521 cover?
Section 47-1521 ("Definitions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-1521?
A common citation format is "D.C. Code § 47-1521" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-1521 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.