District of Columbia Statutes
§ 47-1811.03 — Bases — Property dividends.
District of Columbia § 47-1811.03
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. XIBases.
This text of District of Columbia § 47-1811.03 (Bases — Property dividends.) 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 § 47-1811.03 (2026).
Text
Where any property other than money is paid by a corporation as a dividend, the base to the recipient thereof shall be the market value of such property at the time of its distribution by such corporation.
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Legislative History
July 16, 1947, 61 Stat. 351, ch. 258, art. I, title XI, § 4; 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 § 47-1811.03, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1811.03.