District of Columbia Statutes

§ 42-1102.01 — Sales or assignments of instruments on secondary market exempt from tax.

District of Columbia § 42-1102.01
JurisdictionDistrict of Columbia
Title 42Real Property.
Ch. 11Recordation Tax on Deeds.

This text of District of Columbia § 42-1102.01 (Sales or assignments of instruments on secondary market exempt from tax.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
D.C. Code § 42-1102.01 (2026).

Text

A sale or assignment of a note, mortgage, deed of trust, or other instrument from one lender to another, on the secondary market, where there are no changes in the terms or conditions provided in the instrument and the borrower has taken no action to refinance, shall be exempt from the tax imposed by this chapter.

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Legislative History

Mar. 2, 1962, 76 Stat. 11, Pub. L. 87-408, title III, § 302a; as added June 14, 1994, D.C. Law 10-128, § 101(c), 41 DCR 2096

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Bluebook (online)
District of Columbia § 42-1102.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/42-1102.01.