District Of Columbia § 47-411 - Trust fund deposits and disbursements.
Full text of District Of Columbia D.C. Code § 47-411 — Trust fund deposits and disbursements., with citation guidance and answers to common questions.
§ 47-411. Trust fund deposits and disbursements.
47-411All moneys received by the Collector of Taxes of the District of Columbia in the nature of trust fund deposits, the disposition of which is not provided for by law, and which had been on April 27, 1904, deposited by said Collector with the Treasurer of the United States to the official credit of the Disbursing Officer of the District of Columbia, shall be deposited by the said Collector in the Treasury of the United States to the credit of a permanent appropriation account, to be known and designated as “Miscellaneous Trust Fund Deposits, District of Columbia.”
Necessary advances from said permanent appropriation account shall be made by the Secretary of the Treasury to the Disbursing Officer of the District of Columbia, upon requisition of the Mayor of the District of Columbia for such amounts as may be required from time to time for necessary disbursements. The said Disbursing Officer shall make disbursements from such advances only upon itemized vouchers duly audited and approved by the Auditor of the District of Columbia, and the accounts of said Disbursing Officer for all such disbursements shall be rendered to and audited by the General Accounting Office.
It shall be the duty of the Auditor of the District of Columbia to keep separate accounts with each depositor for all trust fund deposits received and deposited in accordance with the provisions of this section, showing the amounts received and deposited and the payments made on each individual account.
Annotations
Disbursing Office abolished: See Historical and Statutory Notes following .
Office of Collector of Taxes abolished: See Historical and Statutory Notes following .
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-411
What does D.C. Code § 47-411 cover?
Section 47-411 ("Trust fund deposits and disbursements.") 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 § 47-411?
A common citation format is "D.C. Code § 47-411" (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 § 47-411 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.