D.C. Mun. Regs. tit. 9, r. 9-508

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

Rule 9-508 - INSPECTION OF RETURNS AND OTHER DOCUMENTS RELATED TO DEEDS

508.1

Except as otherwise provided in the Act or this section, all returns and other documents pertaining to deeds filed with the Recorder of Deeds or the Deputy Chief Financial Officer pursuant to the Act or this chapter shall be available for inspection only to the following:

(a) The person or persons filing the return or document;

(b) An official or employee of the District who has duties and responsibilities in connection with those returns or documents;

(c) An official of the government of the United States when acting in his or her official capacity; or

(d) An official of a state or political subdivision of a state when acting in his or her official capacity, if similar privileges are accorded to District audit officials by that state or political subdivision.

508.2

Information on the amount of tax paid upon the recordation of a deed shall be available to the public.

508.3

The Recorder of Deeds or the Deputy Chief Financial Officer may disclose returns or information reported on returns to a contractor obligated to the District of Columbia to store documents or information to provide other services related to tax administration to the extent that the disclosure relates to the obligations of the contractor. Returns or return information may also be disclosed to a contractor obligated to the District to incorporate such returns or return information, or to prepare them for incorporation, into an electronic storage and retrieval system for the use of the District.

D.C. Mun. Regs. tit. 9, r. 9-508

Commissioners' Order 62-751 effective April 26, 1962, published at 8 DCR 278 (May 14, 1962); as amended by Final Rulemaking published at 61 DCR 4717 (May 9, 2014)

Authority: Section 317 of the District of Columbia Deed Recordation Tax Act of 1962, approved March 2, 1962, as amended (76 Stat. 11; D.C. Official Code § 42-1117 (2012 Repl.)); Section 2(c)(3) of the District of Columbia Recordation of Economic Interests in Real Property Tax Amendment Act of 1989, effective September 9, 1989 (D.C. Law 8-20; 36 DCR 4564 (June 30, 1989)); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act , approved October 16, 2006 (120 Stat. 2019; Pub.L. 109-356, D.C. Official Code § 1-102.24 d (2012 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.