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The DC Code: § 47-1521 Definitions.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

For the purposes of this subchapter, the term:

"District" means the District of Columbia.
"Mayor" means the Mayor of the District of Columbia.
"Person" means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit.
"Tangible personal property" means tangible goods and chattels used or held for use in any business, activity, or occupation whether or not operated for profit.
"Tax year" means the 12-month period beginning July 1st and ending the next June 30th.
"Trade or business" means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit.
"Use in a trade or business" means use of property in commencing, conducting, continuing, or liquidating a trade or business.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1521. Legislative History of Laws Law 6-212, the "Personal Property Tax Amendment Act of 1986," was introduced in Council and assigned Bill No. 6-100, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 25, 1986 and December 16, 1986, respectively. Signed by the Mayor on January 8, 1987, it was assigned Act No. 6-272 and transmitted to both Houses of Congress for its review. DC CODE § 47-1521 Current through December 11, 2012


(Feb. 28, 1987, D.C. Law 6-212, § 2, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)