D.C. Mun. Regs. tit. 10, r. 10-B6608
The TOPA exemption shall start on the first day of the applicability of the tax abatement for the real property.
The TOPA exemption shall only apply to the first sale of the real property or the development within ten (10) years after the certificate of occupancy for the development has been issued.
Before an individual enters into a lease for a housing unit located on the real property that is exempt from TOPA, the owner of the real property shall provide written notice to the individual of the property's exemption from TOPA.
The owner shall provide periodic reports to the Department of Housing and Community Development (DHCD) evidencing its compliance with the requirements contained in §§6608.3 of this chapter.
D.C. Mun. Regs. tit. 10, r. 10-B6608