# D.C. Code § 47-4604: Lot 878, square 456 personal property tax and sales tax exemption

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4604

## Section

- **Citation:** D.C. Code § 47-4604
- **Heading:** Lot 878, square 456 personal property tax and sales tax exemption
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 46 / § 47-4604

## Text

(a) The personal property of any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 15 of this title to the same extent as if the personal property was owned by the legitimate theater company.
(b) Sales to any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 20 of this title to the same extent as if the sale was made to the legitimate theater company.

## Nearby sections

- [D.C. Code § [47-4683] § [47-4683]. Tax Exemption for Reservoir District; Lots 809, 810, 814, 815, Square 3128.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S%5B47-4683%5D.md)
- [D.C. Code § [47-4684] § [47-4684]. Tax Exemption for Parkside; Lots 866 and 868, Square 5056.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S%5B47-4684%5D.md)
- [D.C. Code § 47-4601 § 47-4601. Lincoln Square Theater sales and use tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4601.md)
- [D.C. Code § 47-4602 § 47-4602. Tax credit to CareFirst for wages to qualified employees; sales tax exemption for construction.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4602.md)
- [D.C. Code § 47-4603 § 47-4603. Jenkins Row development project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4603.md)
- [D.C. Code § 47-4604 § 47-4604. Lot 878, square 456 personal property tax and sales tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4604.md)
- [D.C. Code § 47-4605 § 47-4605. Carver 2000 Low-Income and Senior Housing Project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4605.md)
- [D.C. Code § 47-4606 § 47-4606. Brentwood Retail Center, 1060 Brentwood Road, N.E.; lot 57, square 3848.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4606.md)
- [D.C. Code § 47-4607 § 47-4607. Parkside Terrace development project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4607.md)
- [D.C. Code § 47-4608 § 47-4608. DC-USA development project — Tax exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4608.md)
- [D.C. Code § 47-4609 § 47-4609. New Convention Center Hotel project-deed and recordation tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4609.md)
- [D.C. Code § 47-4610 § 47-4610. Georgia Commons; Lots 848 and 849, Square 2906.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4610.md)
- [D.C. Code § 47-4611 § 47-4611. Payments in lieu of taxes, Capper/Carrollsburg PILOT Area.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4611.md)
- [D.C. Code § 47-4612 § 47-4612. Constitution Square development project tax abatements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4612.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C46_S47-4604. Check the current official text before relying on it. Not legal advice.