2001 DC Code, Volume 21, June 2013 Supplement

2013·10.7 MB·English

by  District of Columbia

DISTRICT OF COLUMBIA
CODE
OFFICIAL
EDITION
2001
Volume 21
Title 47
Taxation, Licensing, Permits, Assessments, and Fees
Chapters 1 to 18
JUNE SUPPLEMENT
2013
m
LexisNexis
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By
The District of Columbia
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COUNCIL OF THE DISTRICT OF
COLUMBIA
Phil Mendelson, Chairman
Yvette M. Alexander Jack Evans
Marion Barry Jim Graham
Anita Bonds David Grosso
Muriel Bowser Kenyan R. McDuffie
David A. Catania Vincent B. Orange, Sr.
Mary M. Cheh Tommy Wells
OFFICE OF THE GENERAL
COUNSEL
Under Whose Direction This
Volume Has Been Prepared
V. David Zvenyach, General Counsel
John Hoellen, Legislative Counsel
Benjamin F. Bryant, Jr., Codification Counsel
Karen R. Barbour, Legal Assistant
*
iii
Digitized by the Internet Arcliive
2014
in
Iittps://arcliive.org/details/govlawdccode21s2013
PREFACE
These annual cumulative pocket parts update the District of Columbia
Official Code, 2001 Edition, with permanent, temporary, and emergency
legislation and judicial constructions contained in annotations. These pocket
parts contain the Laws, general and permanent in their nature, relating to or
in force in the District ofColumbia (except such laws as are ofapplication in
the General and Permanent Laws ofthe United States) in effect as ofApril 1,
2013.
This Supplement also updates the D.C. Code annotations by includingnotes
taken from District of Columbia cases appearing in the following sources:
Atlantic Reporter, 3d Series Supreme Court Reporter Federal Reporter, 3d
Series Federal Supplement, 2d Series Bankruptcy Reporter.
Current legislation between pamphlets or pocket parts can be accessed
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June, 2013 LexisNexis
V

DIVISION GENERAL LAWS.
VIII.
TITLE TAXATION, LICENSING, PERMITS,
47.
ASSESSMENTS AND FEES.
Chapter
3. Budget and Financial Management; Borrowing; Deposit ofFunds.
4. Collection and Disbursement ofTaxes.
8. Real Property Assessment and Tax.
9. Transfer Tax on Real Property.
10. Property Exempt from Taxation.
12D. Stevie Sellows Quality Improvement Fund; ICF-IDD Assessment.
13. Real Property Tax Sales.
15. Taxation ofPersonal Property.
18. Income and Franchise Taxes.
Chapter 3. Budget and Financial Management; Borrowing; Deposit
OF Funds.
SubchapterIII-B. Anti-Deficiency Subchapter VII. FinancialResponsibility and
ManagementAssistance
Sec.
47-355.01. Definitions.
47-355.02. Limitations on expenditures and Part B
obligating amounts.
Establishment and Enforcement ofFinancial
SubchapterFV-B. Adjustments to Plan and Budget for District Government
Appropriations
47-369.01. General Fund surplus. Sec.
47-369.02. Increases to appropriations. 47-392.02. Process for submission and ap-
47-369.03. Short-term borrowing from certain proval of financial plan and an-
funds. nual District budget.
Subchapter III-B. Anti-Deficiency.
§ 47-355.01. Definitions.
For the purposes ofthis subchapter, the term:
(1) "Agency" means an agency, office, department, board, commission, or
independent agency or instrumentahty ofthe District Government.
(2) "Apportionment" means the division of an agency's appropriated
budget authority by periods within a fiscal year.
(2A) "Emergencies involving the safety ofhuman life or the protection of
property" does not include ongoing, regular functions of government the
suspension ofwhichwould notimminentlythreaten the safety ofhuman life or
the protection ofproperty.
(3) "Employee" means an individual who performs a function of the
District Government and who receives compensation for the performance of
that function.
1
§ 47-355.02 Taxation, Licensing, Permits, Etc.
(4) "Manager" means an individual chosen or appointed to manage,
direct, or administer some affairs ofthe agency, including the expenditure of
funds.
(5) "Program" means the highest level, for budgeting and expenditure
control, within the agency that the District ofColumbia Government uses for
a specific purpose for appropriated budget authority Aprogram may consist of
multiple activities, which combined achieve the stated purpose and goals.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 13, 2004, D.C. Law
15-105, § 77(a), 51 DCR 881; Sept. 20, 2012, D.C. Law 19-168, § 1102(a), 59
DCR
8025.)
—
Effect ofamendments. LegislativehistoryofLaw 19-168. Law
The 2012 amendment by D.C. Law 19-168 19-168, the "Fiscal Year 2013 Budget Support
added (2A). — Act of 2012," was introduced in Council and
Emergency legislation. For temporary assigned Bill No. 19-743. The Bill was adopted
(90day)amendmentofsection,see§ 1102(a)of on first and second readings on May 15, 2012,
Fiscal Year 2013 Budget Support Emergency and June 5, 2012, respectively. Signed by the
Actof2012 (D.C.Act 19-383,June 19, 2012, 59 Mayor on June 22, 2012, it was assigned Act
DCR
7764). No. 19-385 and transmitted to Congress for its
For temporary (90 day) amendment of sec- review. D.C. Law 19-168 became effective on
tion, see § 1102(a) ofFiscal Year 2013 Budget September 20, 2012.
Support Congressional Review EmergencyAct
of2012(D.C.Act 19-413,July25,2012,59DCR
9290).
§ 47-355.02. Limitations on expenditures and obligating
amounts.
A District agency head, deputy agency head, agency fiscal officer, agency
budget director, agency controller, manager, or other employee may not:
(1) Make or authorize an expenditure or obligation exceeding an amount
available in an appropriation for an agency, fund, or capital project;
(2) Obligate the District for the payment of money before an appropria-
tionis made orbefore a certification ofthe availability offunds is made, unless
authorized by law; provided, that this paragraph shall not prohibit the
acceptance ofvoluntary services or employment ofpersonal services exceeding
that authorized by law during emergencies involving the safety ofhuman life
or the protection ofproperty;
(3) Approve a disbursement without appropriate authorization;
(4) Defer recording a transaction incurred in the current fiscal year to a
future fiscal year;
(5) Allow an expenditure or obligation to exceed apportioned amounts;
(6) Fail to submit a required plan or projection in a timely manner;
(7) Knowingly report incorrectly on spending to date or on projected total
annual spending;
(8) Fail to adhere to a spendingplanthroughoverspendingthatis greater
than 5% ofthe agency's budget, or $1 million, regardless ofthe percentage; or
(9) Make or authorize an expenditure or obligation for one capital project
from another capital project.
(Apr. 4, 2003, D.C. Law 14-285, § 2, 50 DCR 940; Mar. 14, 2007, D.C. Law
2
Budget and Financial Management § 47-369.01
16-293, § 2(a), 54 DCR 1083; Sept. 20, 2012, D.C. Law 19-168, § 1102(b), 59
DCR
8025.)
— —
Section references. This section is ref- Emergency legislation. For temporary
erenced in § 47-355.06 and § 47-355.07. (90day)amendmentofsection,see§ 1102(b)of
Effect ofamendments. Fiscal Year 2013 Budget Support Emergency
The 2012 amendment by D.C. Law 19-168 Actof2012 (D.C.Act 19-383, June 19, 2012, 59
DCR
substituted"agency,fund,orcapitalproject"for 7764).
"agency or fund" in (1); added "provided, that For temporary (90 day) amendment of sec-
this paragraph shall not prohibit the accep- tion, see § 1102(b) ofFiscalYear 2013 Budget
tance of voluntary services or employment of Support Congressional Review EmergencyAct
personal services exceedingthat authorized by of2012(D.C.Act 19-413,July25, 2012,59DCR
law during emergencies involvingthe safety of 9290). —
humanlife ortheprotectionofproperty"in (2); Legislative history ofLaw 19-168. See
added (9); and made related changes. note to § 47-355.01.
§ 47-355.05. Reporting requirements of the Chief Finan-
cial Officer and Agency Fiscal Officers.
—
Section references. This section is ref- audit plan for the Office ofIntegrity and Over-
erenced in § 1-301.01. — sight.
Temporary Amendment of Section. "(2)The ChiefFinancial Officershall postall
Section 2 of D.C. Law 19-228 amended this completed audits and reports conductedbythe
sectionbyaddinganewsubsection(f)toreadas OfficeofIntegrityandOversightonthewebsite
follows: of the Office of the Chief Financial Officer
"(f)(1) The ChiefFinancial Officer shall sub- within 15 days ofcompletion."
mit to the Council and the Mayor: Section4(b)ofD.C.Law 19-228providedthat
"(A)Within 15daysofcompletion,eachaudit
and report conducted by the Office ofIntegrity the actshall expire after225 days ofitshaving
and Oversight; taken effect.
"(B)Onaquarterlybasis,anup-to-datelistof Emergency legislation.
eachincompleteorongoingauditorreportthat For temporary addition of(f), see § 2 ofthe
has been or is being conducted by the Office of Office ofthe ChiefFinancial OfficerAudit Re-
Integrity and Oversight; and portTransparencyEmergencyActof2012(D.C.
"(C) By October 1 of each year, an annual Act 19-530, November2, 2012, 59DCR 13332).
Subchapter IV-B. Adjustments to Appropriations.
§ 47-369.01. General Fund surplus.
Beginning in fiscal year 2009 and each fiscal year thereafter, the amount
appropriated to the District of Columbia may be increased by no more than
$100,000,000 from funds identified in the annual comprehensive annual
financial report as the District's immediately preceding fiscal year's unex-
pended general fund surplus. The District may obligate and expend these
amounts only in accordance with the following conditions:
(1) The Chief Financial Officer of the District of Columbia shall certify-
that the use ofany such amounts is not anticipated to have a negative impact
on the District's long-term financial, fiscal, and economic vitality.
(2) The District of Columbia may only use these funds for the following
expenditures:
(A) One-time expenditures.
(B) Expenditures to avoid deficit spending.
(C) Debt Reduction.
(D) Program needs.
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— —
§ 47-369.02 Taxation, Licensing, Permits, Etc.
(E) Expenditures to avoid revenue shortfalls.
(3) The amounts shall be obligated and expended in accordance with laws
enacted by the Council in support ofeach such obligation or expenditure.
(4) The amounts may not be used to fund the agencies ofthe District of
Columbia government under court ordered receivership.
(5) The amounts may not be obligated or expended unless the Mayor
notifies the Committees onAppropriations ofthe House ofRepresentatives and
the Senate not fewer than 30 days in advance ofthe obligation or expenditure.
(Mar. 11, 2009, 123 Stat. 698, Pub. L. 111-8, § 816; Sept. 26, 2012, D.C. Law
DCR
19-171, § 301, 59 6190.)
—
LegislativehistoryofLaw 19-171. Law May 23, 2012, it was assigned Act No. 19-376
19-171, the "Technical Amendments Act of andtransmittedtoCongressforitsreview. D.C.
2012,"was introduced in Council and assigned Law 19-171 became effective on September 26,
Bill No. 19-397. The Bill was adopted on first 2012. —
andsecondreadingsonMar. 20, 2012, andApr. Editor's notes. Section 301 ofD.C. Law
17, 2012, respectively. Signed by the Mayor on 19-171 enacted this subchapter into law.
§ 47-369.02. Increases to appropriations.
(a) Beginning in fiscal year 2009 and each fiscal year thereafter, consistent
with revenue collections, the amount appropriated as District of Columbia
Funds may be increased
(1) by an aggregate amount of not more than 25 percent, in the case of
amounts proposed to be allocated as "Other-T3^e Funds" in the annual
Proposed Budget and Financial Plan submitted to Congress by the District of
Columbia; and
(2) by an aggregate amount ofnot more than 6 percent, in the case ofany
other amounts proposedtobe allocatedin such Proposed Budget andFinancial
Plan.
(b) The District of Columbia may obligate and expend any increase in the
amount of funds authorized under this section only in accordance with the
following conditions:
(1) The ChiefFinancial Officer ofthe District ofColumbia shall certify
(A) the increase in revenue; and
(B) that the use of the amounts is not anticipated to have a negative
impact on the long-term financial, fiscal, or economic health ofthe District.
(2) The amounts shall be obligated and expended in accordance with laws
enacted by the Council of the District of Columbia in support of each such
obligation and expenditure, consistent with the requirements ofthis subchap-
ter.
(3) The amounts may not be used to fund any agencies of the District
government operating under court-ordered receivership.
(4) The amounts may not be obligated or expended unless the Mayor has
notified the Committees on Appropriations of the House of Representatives
and the Senate not fewer than 30 days in advance of the obligation or
expenditure.
(Mar. 11, 2009, 123 Stat. 699, Pub. L. 111-8, § 817; Sept. 26, 2012, D.C. Law
DCR
19-171, § 301, 59 6190.)
4