DC · rules
D.C. Super. Ct. Tax R. 3
Applicability of Certain Superior Court Rules of Civil Procedure
(a) Except where inconsistent with these rules or the nature of tax proceedings, the
following Superior Court Rules of Civil Procedure are applicable to actions brought in the
Tax Division:
Civil Rules 5, 5-I, 5-II, 5-III, 5.1, 5.1-I, 5.2, 6, 6-I, 7, 7-I, 7.1, 8, 9-I, 10-I, 11,
12(b)-(i), 12-I, 13, 14, 15, 16-II, 17, 18, 19, 20, 21, 22, 23, 23-I, 23.2, 24, 25,
26, 27, 28, 28-I, 28-II, 29, 30, 31, 32, 33, 34, 35, 36, 37, 39-I, 39-II, 41, 42(a),
43, 43-I, 44, 44-I, 44.1, 45, 46, 53, 53-I, 53-II, 54, 54-I, 54-II, 55, 55-II, 56, 58,
59, 60, 61, 62, 62-II, 62.1, 63, 63-I, 65, 65.1, 66, 67, 67-I, 68, 77(b), 77(c)(2),
77(d), 79, 79-I, 80, 81(a)(5), 81(b), 81(d), 82, 83, 83-I, 86, 101, 104, 201, 202,
301, 302, 303, 304, 305, 306, and 309.
(b) [Deleted].
History
COMMENT TO 2025 AMENDMENTS This rule has been amended to update the list of applicable civil rules incorporated by reference in section (a) in accordance with D.C. Code § 11-1203, which requires that the tax rules be consistent with the Superior Court’s general rules of practice and procedure. For purposes of the tax rules, the terms complaint, plaintiff, and defendant as used in the civil rules mean petition, petitioner, and respondent, respectively. Conforming amendments have been made to other tax rules. Former section (b) addressing personal representation has been moved to new Tax Rule 1(c) and amended. The rule also has been amended to conform with the general restyling of the Superior Court rules. COMMENT With respect to motions for summary judgment that are analogous to motions filed under SCR Civ 12-I(k), the time limit for filing and responding to such motions is governed by Tax Rule 9. With respect to service of motions for substitution of parties or of any other motion, Tax Rule 5 controls the service of such motions. Section (b) was revised to be consistent with the practice in the Civil Division to make clear that corporations shall be represented by counsel
Provenance
- Source
- dccourts.gov
- Retrieved
- 2026-09-14
- Edition
- 2026-09-14
- Content hash
1d2545caa5c3f2de2cf125f40fc57b488c19bf3fc1273c21ce9193caa608dac2
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.