Contact the Office of Tax and Revenue's Office of the General Counsel at (202) 442-6500 or via email for clarification of a District tax statute or to comment on information posted here.
DC Code and Regulations
- DC Code - The official codified laws of the District of Columbia, maintained by the DC Council.
- District of Columbia Municipal Regulations (DCMR) - The DCMR includes administrative rules, executive agency policies, and other legal documents that apply to District residents and businesses.
Reference Materials
- OTR Tax Notices and Guidance
- OTR Tax Rulings
- Declaratory Orders
- Sales Tax Information
- Notices Regarding Combined Reporting
- Private Letter Rulings
Legislative Information
- FY 2010 Budget Support Congressional Review Emergency Act of 2009
- FY 2006 Budget Support Act Tax Law Changes
- FY 2003 Budget Support Amendment Emergency Act Tax Law Changes
- Tax Clarity Act Changes