D.C. Mun. Regs. tit. 9, r. 9-200

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-200 - GENERAL PROVISIONS

200.1

The provisions of this chapter are adopted under authority of the District of Columbia Revenue Act of 1937, as amended, D.C. Code § 47 -1923.

200.2

References in this chapter to sections and articles of the "Act" are to the sections and articles of Title 5 of the District of Columbia Revenue Act of 1937, as amended, D.C. Code § 47-1901 et seq.

200.3

Words defined in § 13 of Article 3 of the Act shall have the same meaning when used in this chapter.

200.4

The Deputy Chief Financial Officer of the Office of Tax and Revenue is constituted the representative of the Mayor for the supervision and enforcement of Title 5 of the Act and this chapter.

200.5

The term "Deputy Chief Financial Officer" means the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office"), or his or her designee, agent, or representative.

D.C. Mun. Regs. tit. 9, r. 9-200

Commissioners' Order 299-637/12, effective June 14, 1944, 16 DCRR §§ 400 and 401

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."

AUTHORITY: Unless otherwise noted, the authority for this chapter is the District of Columbia Revenue Act of 1937, approved August 17, 1937, and the District of Columbia Revenue Act of 1939, approved July 26, 1939, D.C. Code § 47-1901 (1981 Ed.).