D.C. Mun. Regs. tit. 9, r. 9-503
Except as otherwise specifically provided in this chapter, each deed submitted to the Recorder of Deeds for recordation on or after May 1, 1962, shall be accompanied by a return under oath, executed by all the parties to the deed.
In the case of a party to a deed who is unable to execute a return by reason of minority or other disability, the return shall be executed by the person or persons duly authorized to act for and on behalf of the party under disability, and the person or persons executing a return on behalf of such a party shall be liable for payment of the tax imposed upon the deed.
Returns shall be in such form or on a form as the Deputy Chief Financial Officer, in consultation with the Recorder of Deeds, shall prescribe.
Each return shall set forth the consideration for the property, the amount of tax payable, if any, and other information required by the Deputy Chief Financial Officer.
In the case of a deed for which exemption from the tax is claimed, the return shall show the basis for exemption.
If exemption is claimed under § 302(3) of the Act (D.C. Official Code § 42-1102(3)) a copy of the filed real property tax exemption application (Form FP 300) shall accompany the deed at the time of recordation., If exemption is claimed under § 302(4) of the Act (D.C. Official Code § 42-1102(4)) , the return shall also show the purpose or purposes for which the property was acquired and shall be accompanied by all documents and other information that the Recorder of Deeds deems necessary to determine the exempt or taxable status of the deed.
D.C. Mun. Regs. tit. 9, r. 9-503