Chapter 24
Taxation; Special

Part 1
Earned Income and Net Profits Tax

§24-101.    Definitions

§24-102.    Imposition of Tax

§24-103.    Declaration and Payment of Tax

§24-104.    Collection at Source

§24-105.    Powers and Duties of Income Tax Administrator

§24-106.    Suit for Collection of Tax

§24-107.    Interest and Penalties

§24-108.    Payment and Refunds

§24-109.    Applicability

§24-110.    Violations and Penalties

Part 2
Local Services Tax

§24-201.    Definitions and Word Usage

§24-202.    Levy

§24-203.    Exemption from Tax

§24-204.    Claim for Exemption

§24-205.    Amount of Tax

§24-206.    Limitation on Use of Tax

§24-207.    Duty of Employers

§24-208.    Pro Rata Assessment of Tax

§24-209.    Returns

§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

§24-215.    Suits for Collection

§24-216.    Violations and Penalties

Part 3
Realty Transfer Tax

§24-401.    Authority for Part

§24-402.    Definitions

§24-403.    Imposition of Tax

§24-404.    Transfer by Broker

§24-405.    Proceeds of Judicial Sale

§24-406.    Collection Agent

§24-407.    Statement of Value

§24-408.    Unlawful Acts

§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

§24-501.    Authority

§24-502.    Purpose

§24-503.    Adoption of Regulations

§24-504.    Definitions

§24-505.    Disclosure Statement

§24-506.    Notice of Taxpayers’ Rights

§24-507.    Revision of Taxpayers’ Rights

§24-508.    Adoption of Appeals Information and Regulations

Exhibit 24-5-1    Appeals Information and Regulations