# D.C. Code § 42-1106: No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District

> District of Columbia · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T42_C11_S42-1106

## Section

- **Citation:** D.C. Code § 42-1106
- **Heading:** No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 42 / Chapter 11 / § 42-1106

## Text

Repealed.

## 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_S42-1106. Check the current official text before relying on it. Not legal advice.