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