Chapter 24
Taxation; Special
Part 1
Earned Income and Net Profits Tax
§24-103 Incorporation of Statute
§24-104 Adoption of Regulations
§24-106 Penalties and Violations
Part 2
Occupational Privilege Tax
§24-208 Dates for Determining Tax Liability and Payment
§24-209 Individuals Engaged in More Than One Occupation
§24-210 Self-Employed Individuals
Part 3
Realty Transfer Tax
§24-304 Imposition of Tax; Interest
§24-311 Proceeds of Judicial Sale
§24-312 Duties of Recorder of Deeds.
Part 4
Fire Hydrant Tax
§24-407 Collection of Assessments
Part 5
Local Taxpayers Bill of Rights
A. General
B. Rules and Regulations for Compliance with the Local Taxpayers Bill of Rights
§24-513 Requirements for Requests for Taxpayer Information
§24-514 Notice of Basis of Underpayment
§24-515 Petitions for Appeals of Assessments or Refund of Taxes Paid
§24-519 Disclosure Statement and Taxpayer Notice
§24-520 Interest on Overpayment
§24-521 Abatement of Certain Interest and Penalty
§24-522 Application of Payments
§24-523 Installment Agreements
§24-524 Confidentiality of Tax Information
C. Request for Extension of Time to Provide Information
D. Disclosure Statement under the Local Taxpayers Bill of Rights
§24-541 Obligation of Taxpayer
§24-542 Applicability/Eligible Taxes
§24-544 Requests for Prior Year Returns
§24-547 Enforcement Procedures
§24-548 Tax Information Confidentiality
E. Petition for Appeal and Refund Form
F. Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund
§24-563 Form and Content of the Petition
Part 6
Real Estate Tax Penalties and Discounts