CHAPTER 24
TAXATION, SPECIAL
PART 1
EARNED INCOME TAX
§ 24-101.   Definitions
§ 24-102.   Imposition of Tax
§ 24-103.   Declaration and Payment of Tax
§ 24-104.   Withholding and Remittance
§ 24-105.   Exemptions and Credits
§ 24-106.   Powers and Duties of the Tax Officer
§ 24-107.   Compensation of Income Tax Officer
§ 24-108.   Applicability
§ 24-109.   Effective Date, Repealer, Conflict
PART 2
LOCAL SERVICES TAX
§ 24-201.   Incorporation of Statute
§ 24-202.   Definitions
§ 24-203.   Imposition of Tax
§ 24-204.   Duty of Employers
§ 24-205.   Situs of Tax
§ 24-206.   Up-Front Exemption/Concurrent Employment
§ 24-207.   Assessment and Installment Collection
§ 24-208.   Remittance
§ 24-209.   Self-Employed Individuals
§ 24-210.   Returns
§ 24-211.   Nonresident Taxpayers
§ 24-212.   Administration and Enforcement
§ 24-213.   Collection
§ 24-214.   Refund Claims
§ 24-215.   Enforcement Remedies
PART 3
TAX EXEMPTIONS
§ 24-301.   Boundaries of Eligible Areas
§ 24-302.   Definitions
§ 24-303.   Exemption Schedule
§ 24-304.   Procedure for Obtaining Exemption
PART 4
REAL ESTATE TRANSFER TAX
§ 24-401.   Authority for Enactment
§ 24-402.   Definitions
§ 24-403.   Imposition of Tax
§ 24-404.   Exempt Parties
§ 24-405.   Excluded Transactions
§ 24-406.   Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof
§ 24-407.   Acquired Company
§ 24-408.   Credits Against Tax
§ 24-409.   Extension of Lease
§ 24-410.   Evidence of Payment
§ 24-411.   Duties of Realty Transfer Tax Collector
§ 24-412.   Authority of Realty Transfer Tax Collector
§ 24-413.   Affidavit Required with Certain Documents
§ 24-414.   Prohibited Acts
§ 24-415.   Interest Added to Unpaid Tax
§ 24-416.   Recovery of Taxes and Interest
§ 24-417.   Tax Constitutes Lien Against Property
§ 24-418.   Penalties