District of Columbia Statutes
§ 47-2006 — Application of exemption.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 20 Gross Sales Tax.
The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47-2020 ; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.
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Legislative History
Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983; 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.