D.C. Mun. Regs. tit. 9, r. 9-600
The provisions of this chapter are adopted under authority set forth in § 416 of the "District of Columbia Revenue Act of 1980" (also referred to in this chapter as the "Act"); D.C. Law 3-92 (effective Sept. 13, 1980); D.C. Code § 47-916 (1981 Ed.).
For the purposes of this chapter, the words, terms, and phrases defined in the Act shall have the same meanings when used in this chapter, unless otherwise required by the context of this chapter.
When used in this chapter, the term "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 lawfully appointed agent, representative, or designee.
When used in this chapter, the term "Recorder of Deeds" shall mean the Recorder of Deeds of the District of Columbia, or his or her lawfully appointed agent, representative, or designee.
When used in the Act, the term "parent" means a person who is the natural parent of a child or a person who has legally adopted a child. The term "child" includes both minors and adults.
When used in the Act and this chapter the term "fair market value" means the price at which a willing seller and a willing buyer will trade, or the price which would in all probability have been arrived at between a willing seller and a willing buyer.
D.C. Mun. Regs. tit. 9, r. 9-600