# D.C. Code § 47-901: Definitions > District of Columbia · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-901 ## Section - **Citation:** D.C. Code § 47-901 - **Heading:** Definitions - **Jurisdiction:** District of Columbia - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** DC Code / Title 47 / Chapter 9 / § 47-901 ## Text When used in this chapter, unless otherwise required by the context: (1) The word “District” means the geographic boundaries of the District of Columbia. (2) The word “Mayor” means the Mayor of the District of Columbia, or his or her duly authorized agents or representatives. (3) The word “deed” means any document, instrument, or writing (other than a lease or ground rent for a term (including renewals) that is less than 30 years), regardless of where made, executed, or delivered whereby any real property in the District, or any interest therein (including an estate for life), is conveyed, vested, granted, bargained, sold, transferred, or assigned. (4) The words “real property” mean every estate or right, legal or equitable, present or future, vested or contingent in lands, tenements, or hereditaments located in whole or in part within the District. (5) The word “consideration”, except as otherwise provided in § 47-904 , means the price or amount actually paid, or required to be paid for real property including any mortgages, liens, encumbrances thereon, construction loan deeds of trust or mortgages, or permanent loan deeds of trust or mortgages. (6) The word “person” means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, any individual acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by 2 or more persons. (7) The word “deficiency” means the amount or amounts by which the tax imposed by this chapter as determined by the Mayor exceeds the amount shown as the tax upon the return of the person or persons liable for the payment thereof. (8) The word “taxpayer” means any person required by this chapter to pay a tax, or file a return. m of unincorporated enterprise owned or conducted by 2 or more persons. (7) The word “deficiency” means the amount or amounts by which the tax imposed by this chapter as determined by the Mayor exceeds the amount shown as the tax upon the return of the person or persons liable for the payment thereof. (8) The word “taxpayer” means any person required by this chapter to pay a tax, or file a return. (9) The word “transfer” means the process whereby any real property in the District, or any interest therein is conveyed, vested, granted, bargained, sold, transferred, or assigned from 1 person to another. (10) The word “transferor” means the person who conveys, vests, grants, bargains, sells, transfers, or assigns any real property or any interest therein in the District, or causes the same through his or her authorized agent. (11) The word “transferee” means the person to whom any real property in the District, or any interest therein, is conveyed, vested, granted, bargained, sold, transferred, or assigned. ## Nearby sections - [D.C. Code § 47-901 § 47-901. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-901.md) - [D.C. Code § 47-902 § 47-902. Enumeration of transfers exempt from tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-902.md) - [D.C. Code § 47-903 § 47-903. Imposition of tax; rate; returns; liability for tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-903.md) - [D.C. Code § 47-904 § 47-904. Consideration; basis for computation of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-904.md) - [D.C. Code § 47-905 § 47-905. Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-905.md) - [D.C. Code § 47-906 § 47-906. Conditions for recordation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-906.md) - [D.C. Code § 47-907 § 47-907. Presumption; burden of proof.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-907.md) - [D.C. Code § 47-908 § 47-908. Deficiencies in tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-908.md) - [D.C. Code § 47-909 § 47-909. Interest; waiver; extension of time for payment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-909.md) - [D.C. Code § 47-910 § 47-910. Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-910.md) - [D.C. Code § 47-911 § 47-911. Compromise of penalties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-911.md) - [D.C. Code § 47-912 § 47-912. Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-912.md) - [D.C. Code § 47-913 § 47-913. Administration of oaths and affidavits.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-913.md) - [D.C. Code § 47-914 § 47-914. Judicial review.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-914.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C9_S47-901. Check the current official text before relying on it. Not legal advice.