Office of Tax and Revenue

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OTR's Walk-In Center remains closed until further notice. Customer service representatives are available to assist by calling (202) 727-4TAX (4829).
Taxpayers may also visit the online portal, MyTax.DC.gov.
Where’s my refund? Check your DC refund status here.

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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A ruling may be withdrawn, revoked or modified if the law changes.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