District of Columbia Statutes
§ 47-104 — Unlawful diversion of tax money.
District of Columbia § 47-104
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 1General Provisions.
This text of District of Columbia § 47-104 (Unlawful diversion of tax money.) 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 § 47-104 (2026).
Text
It shall not be lawful for the District authorities, or any person charged with the disbursements of money in the District, to divert from its legitimate object any money levied or collected as taxes from the people of the District. Any person who shall violate the provisions of this section shall be deemed guilty of a misdemeanor in office, and be dismissed therefrom.
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Related
Aeon Financial, LLC v. District of Columbia
84 A.3d 522 (District of Columbia Court of Appeals, 2014)
Legislative History
R.S., D.C., §§ 116, 118; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-104.