D.C. Mun. Regs. tit. 9, r. 9-3000

Current through Register Vol. 71, No. 43, October 25, 2024

Rule 9-3000 - GENERAL PROVISIONS

3000.1

The rules set forth in this chapter are promulgated to implement the provisions of Title I of the "Uniform Disposition of Unclaimed Property Act of 1980", D.C. Law 3-160 (D.C. Code § 42-201 et seq.), as amended (also referred to in this chapter as the "Act").

3000.2

The provisions of this chapter shall be applicable to matters raised with the Deputy Chief Financial Officer of the Office of Tax and Revenue under the Act, except for matters raised under Title II (Lost Property).

3000.3

If there is any conflict between the provisions of this chapter and the provisions of the Act, the provisions of the Act shall govern.

3000.4

In any case where the provisions of this chapter appear to conflict, the specific provision shall govern over the general.

3000.5

If there is a conflict between the holding period specifically applicable to a particular holder or item and a general holding period required to create a presumption of abandonment under the Act, the holding period of the shorter duration shall apply.

3000.6

The Act is custodial in nature, and property subject to the Act and this chapter shall not escheat, but shall be held by the District as conservator.

3000.7

For purposes of this chapter, "Deputy Chief Financial Officer" means the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office") or the Deputy Chief Financial Officer's duly authorized agent, designee, or representative.

3000.8

The Act, which took effect March 5, 1981, shall be applied as if it had become effective as of January 1, 1980.

D.C. Mun. Regs. tit. 9, r. 9-3000

Final Rulemaking published at 28 DCR 3622 (August 14, 1981); as amended by Final Rulemaking published at 28 DCR 4183 (September 25, 1981)

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 Title I of the Uniform Disposition of Unclaimed Property Act of 1980, D.C. Law 3-160, D.C. Code § 42-201 et seq (1981 Ed.).