# D.C. Code § 42-1102.01: Sales or assignments of instruments on secondary market exempt from tax

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.01

## Section

- **Citation:** D.C. Code § 42-1102.01
- **Heading:** Sales or assignments of instruments on secondary market exempt from tax
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 42 / Chapter 11 / § 42-1102.01

## 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.

## Nearby sections

- [D.C. Code § 42-1101 § 42-1101. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1101.md)
- [D.C. Code § 42-1102 § 42-1102. Deeds exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.md)
- [D.C. Code § 42-1102.01 § 42-1102.01. Sales or assignments of instruments on secondary market exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.01.md)
- [D.C. Code § 42-1102.02 § 42-1102.02. Transfer of economic interest defined.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.02.md)
- [D.C. Code § 42-1103 § 42-1103. Imposition of tax; rate; return; contents; liability for tax; extension of period for filing, and waiver of, return.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1103.md)
- [D.C. Code § 42-1104 § 42-1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1104.md)
- [D.C. Code § 42-1105 § 42-1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1105.md)
- [D.C. Code § 42-1106 § 42-1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1106.md)
- [D.C. Code § 42-1107 § 42-1107. Burden on taxpayer to prove deed exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1107.md)
- [D.C. Code § 42-1108 § 42-1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1108.md)
- [D.C. Code § 42-1108.01 § 42-1108.01. Enforcement.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1108.01.md)
- [D.C. Code § 42-1109 § 42-1109. When Mayor may compromise tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1109.md)
- [D.C. Code § 42-1110 § 42-1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1110.md)
- [D.C. Code § 42-1111 § 42-1111. Mayor may compromise penalties and adjust interest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1102.01. Check the current official text before relying on it. Not legal advice.