Office of Tax and Revenue

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District of Columbia Tax Filing Season to Begin on January 24. Learn more here.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Tax Rulings - Tax Law and Guidance

A tax ruling provides the official tax position of the Office of Tax and Revenue (OTR). A ruling is OTR's response to requests from taxpayers and the general public for advice on a specific tax matter. A ruling is provided as advice as to the interpretation and development of the DC tax code.

A ruling may be withdrawn, revoked or modified if the law changes. For further information please contact OTR’s Office of the General Counsel at (202) 442-6500.

Please select the appropriate link from below to open your desired PDF document.

Tax Rulings

Ruling #


Date Issued


Refunds-Protective Claim

September 2008


Refunds-Statute of Limitations DC Official Code: 47-4304

September 2008


Income Tax Exemption for Certain Presidential Appointees

October 2007


Recordation, Transfer Tax Exemptions for Qualified Personal Residence Trust

September 2007


Heating Oil Tax

September 2006