Chapter 24
Taxation; Special
Part 1
Earned Income and Net Profits Tax
§24-103. Declaration and Payment of Tax
§24-105. Powers and Duties of Income Tax Administrator
§24-106. Suit for Collection of Tax
§24-107. Interest and Penalties
§24-110. Violations and Penalties
Part 2
Local Services Tax
§24-201. Definitions and Word Usage
§24-206. Limitation on Use of Tax
§24-208. Pro Rata Assessment of Tax
§24-210. Dates for Determining Tax Liability and Payment
§24-211. Persons Engaged in More than One Occupation
§24-212. Self-Employed Persons
§24-213. Nonresident Employers and Self-Employed Persons
§24-214. Administration of Tax
§24-216. Violations and Penalties
Part 3
Realty Transfer Tax
§24-405. Proceeds of Judicial Sale
§24-409. Criminal Penalties for Violation
§24-410. Adoption of Regulations
§24-411. Evidence of Payment of Tax
§24-412. Interest, Civil Penalties and Costs
§24-413. Failure to Pay Tax; Review; Determination; Redetermination
Part 4
Local Taxpayer’s Bill of Rights
§24-503. Adoption of Regulations
§24-506. Notice of Taxpayers’ Rights
§24-507. Revision of Taxpayers’ Rights