{"ok":true,"object":{"id":"atm_site_bce220779cf611f39793","kind":"GovernmentWebsite","name":"| otr","parent_id":null,"depth":null,"facts":{"url":"https://otr.cfo.dc.gov/","host":"otr.cfo.dc.gov","forms":10,"marin":false,"pages":15,"listings":4,"site_kind":"gov","found_from":"https://propertyquest.dc.gov/"},"source_id":"src_5ad3cc6df1d1e72a55ad","updated_at":"2026-10-13T12:04:31.371Z","type":"Feature","geometry":null,"links":{"self":"https://miscsubjects.com/atlas/atoms/atm_site_bce220779cf611f39793","children":"https://miscsubjects.com/atlas/atoms/atm_site_bce220779cf611f39793/children","descendants":"https://miscsubjects.com/atlas/atoms/atm_site_bce220779cf611f39793/descendants","inside":"https://miscsubjects.com/atlas/atoms/atm_site_bce220779cf611f39793/inside","graph":"https://miscsubjects.com/atlas/graph?start=atm_site_bce220779cf611f39793","page":"https://miscsubjects.com/graph/atlas:atm_site_bce220779cf611f39793","json":"https://miscsubjects.com/graph/atlas:atm_site_bce220779cf611f39793.json"},"ancestors":[],"children_by_kind":[],"edges_out":[{"rel":"links_to","id":"atm_site_227a826de4f1f16973f0","kind":"GovernmentWebsite","name":"| oah","share":1},{"rel":"links_to","id":"atm_site_6e48a2a4d45f03977a2d","kind":"GovernmentWebsite","name":"| cfo","share":14},{"rel":"links_to","id":"atm_site_8a10855f9a05bbe52885","kind":"GovernmentWebsite","name":"| DC","share":14},{"rel":"links_to","id":"atm_site_9c55dcc55c3b5cff5339","kind":"GovernmentWebsite","name":"MyTax DC","share":7},{"rel":"links_to","id":"atm_site_a098880aece8aa806f43","kind":"GovernmentWebsite","name":"Home Page - DCRegs","share":1},{"rel":"links_to","id":"atm_site_055878d4c9c9aa326800","kind":"Website","name":"Instagram","share":14},{"rel":"publishes","id":"atm_form_0c9ac4b0426dc0b372db","kind":"Form","name":"OTR Notice 2019-03: Taxation of Paint Stewardship Assessment in the District of Columbia","share":null},{"rel":"publishes","id":"atm_form_10efc74c9847c7fb07b3","kind":"Form","name":"OTR Notice 2019-02: South Dakota v. Wayfair, Inc.","share":null},{"rel":"publishes","id":"atm_form_20d8a5f4b6fa67630a1e","kind":"Form","name":"OTR Notice 2019-01: Taxation of Digital Goods in the District of Columbia","share":null},{"rel":"publishes","id":"atm_form_26a0c43eaa1e9afd15d9","kind":"Form","name":"OTR Tax Notice 2023-04: Notice Regarding the Taxation of Instruments Relating to Refinances and Modifications","share":null},{"rel":"publishes","id":"atm_form_4f747ab4ea38b1edac40","kind":"Form","name":"OTR Tax Notice 2025-01: Electronic Filing Requirements for Certain Taxpayers","share":null},{"rel":"publishes","id":"atm_form_7e797a53ae89af6e55b9","kind":"Form","name":"View Spanish","share":null},{"rel":"publishes","id":"atm_form_938d729bf6c13bffe8e1","kind":"Form","name":"downloadable form","share":null},{"rel":"publishes","id":"atm_form_b1c085c4ac984a60a2d1","kind":"Form","name":"OTR Notice 2018-04: Sales and Use Tax Rate Increase","share":null},{"rel":"publishes","id":"atm_form_dd138903ad4ecdb0db61","kind":"Form","name":"OTR Tax Notice 2023-06: Notice Regarding Revised Form FP-7C","share":null}],"edges_in":[{"rel":"links_to","id":"atm_site_0a99ab7e86f96b3d455d","kind":"GovernmentWebsite","name":"| rptac","share":1},{"rel":"links_to","id":"atm_site_29217d719ead6b357e13","kind":"GovernmentWebsite","name":"My Child Care","share":1},{"rel":"links_to","id":"atm_site_6e48a2a4d45f03977a2d","kind":"GovernmentWebsite","name":"| cfo","share":15},{"rel":"links_to","id":"atm_site_88e4df99bbdd01e6db04","kind":"GovernmentWebsite","name":"DC PropertyQuest","share":1},{"rel":"links_to","id":"atm_site_890723218779535f8b68","kind":"GovernmentWebsite","name":"Apply for an Alcohol License | abra","share":1},{"rel":"links_to","id":"atm_site_8a10855f9a05bbe52885","kind":"GovernmentWebsite","name":"| DC","share":2},{"rel":"links_to","id":"atm_site_edd14bf371181a426dc4","kind":"GovernmentWebsite","name":"| dlcp","share":1},{"rel":"links_to","id":"atm_site_18f16b75edbf79409f41","kind":"Website","name":"Bulk Bookstore","share":2},{"rel":"links_to","id":"atm_site_7d81fdc8056def7453cc","kind":"Website","name":"Federation of Tax Administrators","share":1},{"rel":"links_to","id":"atm_site_d0fa2f2ca86dcb73d0b5","kind":"Website","name":"Taxes–States–Departments of Revenue Links | Resources | AICPA & CIMA","share":1},{"rel":"links_to","id":"atm_site_faf68eff7c9fce077bfa","kind":"Website","name":"Paychex","share":1}],"edges_in_total":11,"external_ids":[{"system":"legacy_site_id","value":"atm_web_otr_cfo_dc_gov"}],"source":{"id":"src_5ad3cc6df1d1e72a55ad","url":null,"license":"public web pages, robots.txt honoured","read_at":"2026-10-13T23:21:09.844Z","sha256":"208b3244e04e88f503da63917fd963b3f4f5a70528be355db4d5f625a8a28164"},"observations":[],"edges_out_total":15,"entities":{"atm_site_bce220779cf611f39793":{"id":"atm_site_bce220779cf611f39793","label":"| otr","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_bce220779cf611f39793","json":"https://miscsubjects.com/graph/atlas:atm_site_bce220779cf611f39793.json"},"atm_site_227a826de4f1f16973f0":{"id":"atm_site_227a826de4f1f16973f0","label":"| oah","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_227a826de4f1f16973f0","json":"https://miscsubjects.com/graph/atlas:atm_site_227a826de4f1f16973f0.json"},"atm_site_6e48a2a4d45f03977a2d":{"id":"atm_site_6e48a2a4d45f03977a2d","label":"| cfo","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_6e48a2a4d45f03977a2d","json":"https://miscsubjects.com/graph/atlas:atm_site_6e48a2a4d45f03977a2d.json"},"atm_site_8a10855f9a05bbe52885":{"id":"atm_site_8a10855f9a05bbe52885","label":"| DC","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_8a10855f9a05bbe52885","json":"https://miscsubjects.com/graph/atlas:atm_site_8a10855f9a05bbe52885.json"},"atm_site_9c55dcc55c3b5cff5339":{"id":"atm_site_9c55dcc55c3b5cff5339","label":"MyTax DC","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_9c55dcc55c3b5cff5339","json":"https://miscsubjects.com/graph/atlas:atm_site_9c55dcc55c3b5cff5339.json"},"atm_site_a098880aece8aa806f43":{"id":"atm_site_a098880aece8aa806f43","label":"Home Page - DCRegs","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_a098880aece8aa806f43","json":"https://miscsubjects.com/graph/atlas:atm_site_a098880aece8aa806f43.json"},"atm_site_055878d4c9c9aa326800":{"id":"atm_site_055878d4c9c9aa326800","label":"Instagram","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_055878d4c9c9aa326800","json":"https://miscsubjects.com/graph/atlas:atm_site_055878d4c9c9aa326800.json"},"atm_form_0c9ac4b0426dc0b372db":{"id":"atm_form_0c9ac4b0426dc0b372db","label":"OTR Notice 2019-03: Taxation of Paint Stewardship Assessment in the District of Columbia","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_0c9ac4b0426dc0b372db","json":"https://miscsubjects.com/graph/atlas:atm_form_0c9ac4b0426dc0b372db.json"},"atm_form_10efc74c9847c7fb07b3":{"id":"atm_form_10efc74c9847c7fb07b3","label":"OTR Notice 2019-02: South Dakota v. Wayfair, Inc.","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_10efc74c9847c7fb07b3","json":"https://miscsubjects.com/graph/atlas:atm_form_10efc74c9847c7fb07b3.json"},"atm_form_20d8a5f4b6fa67630a1e":{"id":"atm_form_20d8a5f4b6fa67630a1e","label":"OTR Notice 2019-01: Taxation of Digital Goods in the District of Columbia","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_20d8a5f4b6fa67630a1e","json":"https://miscsubjects.com/graph/atlas:atm_form_20d8a5f4b6fa67630a1e.json"},"atm_form_26a0c43eaa1e9afd15d9":{"id":"atm_form_26a0c43eaa1e9afd15d9","label":"OTR Tax Notice 2023-04: Notice Regarding the Taxation of Instruments Relating to Refinances and Modifications","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_26a0c43eaa1e9afd15d9","json":"https://miscsubjects.com/graph/atlas:atm_form_26a0c43eaa1e9afd15d9.json"},"atm_form_4f747ab4ea38b1edac40":{"id":"atm_form_4f747ab4ea38b1edac40","label":"OTR Tax Notice 2025-01: Electronic Filing Requirements for Certain Taxpayers","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_4f747ab4ea38b1edac40","json":"https://miscsubjects.com/graph/atlas:atm_form_4f747ab4ea38b1edac40.json"},"atm_form_7e797a53ae89af6e55b9":{"id":"atm_form_7e797a53ae89af6e55b9","label":"View Spanish","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_7e797a53ae89af6e55b9","json":"https://miscsubjects.com/graph/atlas:atm_form_7e797a53ae89af6e55b9.json"},"atm_form_938d729bf6c13bffe8e1":{"id":"atm_form_938d729bf6c13bffe8e1","label":"downloadable form","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_938d729bf6c13bffe8e1","json":"https://miscsubjects.com/graph/atlas:atm_form_938d729bf6c13bffe8e1.json"},"atm_form_b1c085c4ac984a60a2d1":{"id":"atm_form_b1c085c4ac984a60a2d1","label":"OTR Notice 2018-04: Sales and Use Tax Rate Increase","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_b1c085c4ac984a60a2d1","json":"https://miscsubjects.com/graph/atlas:atm_form_b1c085c4ac984a60a2d1.json"},"atm_form_dd138903ad4ecdb0db61":{"id":"atm_form_dd138903ad4ecdb0db61","label":"OTR Tax Notice 2023-06: Notice Regarding Revised Form FP-7C","type":"Form","page":"https://miscsubjects.com/graph/atlas:atm_form_dd138903ad4ecdb0db61","json":"https://miscsubjects.com/graph/atlas:atm_form_dd138903ad4ecdb0db61.json"},"atm_site_0a99ab7e86f96b3d455d":{"id":"atm_site_0a99ab7e86f96b3d455d","label":"| rptac","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_0a99ab7e86f96b3d455d","json":"https://miscsubjects.com/graph/atlas:atm_site_0a99ab7e86f96b3d455d.json"},"atm_site_29217d719ead6b357e13":{"id":"atm_site_29217d719ead6b357e13","label":"My Child Care","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_29217d719ead6b357e13","json":"https://miscsubjects.com/graph/atlas:atm_site_29217d719ead6b357e13.json"},"atm_site_88e4df99bbdd01e6db04":{"id":"atm_site_88e4df99bbdd01e6db04","label":"DC PropertyQuest","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_88e4df99bbdd01e6db04","json":"https://miscsubjects.com/graph/atlas:atm_site_88e4df99bbdd01e6db04.json"},"atm_site_890723218779535f8b68":{"id":"atm_site_890723218779535f8b68","label":"Apply for an Alcohol License | abra","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_890723218779535f8b68","json":"https://miscsubjects.com/graph/atlas:atm_site_890723218779535f8b68.json"},"atm_site_edd14bf371181a426dc4":{"id":"atm_site_edd14bf371181a426dc4","label":"| dlcp","type":"GovernmentWebsite","page":"https://miscsubjects.com/graph/atlas:atm_site_edd14bf371181a426dc4","json":"https://miscsubjects.com/graph/atlas:atm_site_edd14bf371181a426dc4.json"},"atm_site_18f16b75edbf79409f41":{"id":"atm_site_18f16b75edbf79409f41","label":"Bulk Bookstore","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_18f16b75edbf79409f41","json":"https://miscsubjects.com/graph/atlas:atm_site_18f16b75edbf79409f41.json"},"atm_site_7d81fdc8056def7453cc":{"id":"atm_site_7d81fdc8056def7453cc","label":"Federation of Tax Administrators","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_7d81fdc8056def7453cc","json":"https://miscsubjects.com/graph/atlas:atm_site_7d81fdc8056def7453cc.json"},"atm_site_d0fa2f2ca86dcb73d0b5":{"id":"atm_site_d0fa2f2ca86dcb73d0b5","label":"Taxes–States–Departments of Revenue Links | Resources | AICPA & CIMA","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_d0fa2f2ca86dcb73d0b5","json":"https://miscsubjects.com/graph/atlas:atm_site_d0fa2f2ca86dcb73d0b5.json"},"atm_site_faf68eff7c9fce077bfa":{"id":"atm_site_faf68eff7c9fce077bfa","label":"Paychex","type":"Website","page":"https://miscsubjects.com/graph/atlas:atm_site_faf68eff7c9fce077bfa","json":"https://miscsubjects.com/graph/atlas:atm_site_faf68eff7c9fce077bfa.json"}},"relationships":{"upward":{"predicate":"part_of","parent_ref":null,"ancestors":[],"order":"nearest parent first"},"downward":{"predicate":"part_of","total":0,"by_kind":[]},"sideways":{"outgoing":{"returned":15,"total":15,"items":[{"subject":"atm_site_bce220779cf611f39793","predicate":"links_to","object":"atm_site_227a826de4f1f16973f0","ref":"atm_site_227a826de4f1f16973f0"},{"subject":"atm_site_bce220779cf611f39793","predicate":"links_to","object":"atm_site_6e48a2a4d45f03977a2d","ref":"atm_site_6e48a2a4d45f03977a2d"},{"subject":"atm_site_bce220779cf611f39793","predicate":"links_to","object":"atm_site_8a10855f9a05bbe52885","ref":"atm_site_8a10855f9a05bbe52885"},{"subject":"atm_site_bce220779cf611f39793","predicate":"links_to","object":"atm_site_9c55dcc55c3b5cff5339","ref":"atm_site_9c55dcc55c3b5cff5339"},{"subject":"atm_site_bce220779cf611f39793","predicate":"links_to","object":"atm_site_a098880aece8aa806f43","ref":"atm_site_a098880aece8aa806f43"},{"subject":"atm_site_bce220779cf611f39793","predicate":"links_to","object":"atm_site_055878d4c9c9aa326800","ref":"atm_site_055878d4c9c9aa326800"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_0c9ac4b0426dc0b372db","ref":"atm_form_0c9ac4b0426dc0b372db"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_10efc74c9847c7fb07b3","ref":"atm_form_10efc74c9847c7fb07b3"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_20d8a5f4b6fa67630a1e","ref":"atm_form_20d8a5f4b6fa67630a1e"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_26a0c43eaa1e9afd15d9","ref":"atm_form_26a0c43eaa1e9afd15d9"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_4f747ab4ea38b1edac40","ref":"atm_form_4f747ab4ea38b1edac40"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_7e797a53ae89af6e55b9","ref":"atm_form_7e797a53ae89af6e55b9"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_938d729bf6c13bffe8e1","ref":"atm_form_938d729bf6c13bffe8e1"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_b1c085c4ac984a60a2d1","ref":"atm_form_b1c085c4ac984a60a2d1"},{"subject":"atm_site_bce220779cf611f39793","predicate":"publishes","object":"atm_form_dd138903ad4ecdb0db61","ref":"atm_form_dd138903ad4ecdb0db61"}]},"incoming":{"returned":11,"total":11,"items":[{"subject":"atm_site_0a99ab7e86f96b3d455d","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_0a99ab7e86f96b3d455d"},{"subject":"atm_site_29217d719ead6b357e13","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_29217d719ead6b357e13"},{"subject":"atm_site_6e48a2a4d45f03977a2d","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_6e48a2a4d45f03977a2d"},{"subject":"atm_site_88e4df99bbdd01e6db04","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_88e4df99bbdd01e6db04"},{"subject":"atm_site_890723218779535f8b68","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_890723218779535f8b68"},{"subject":"atm_site_8a10855f9a05bbe52885","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_8a10855f9a05bbe52885"},{"subject":"atm_site_edd14bf371181a426dc4","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_edd14bf371181a426dc4"},{"subject":"atm_site_18f16b75edbf79409f41","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_18f16b75edbf79409f41"},{"subject":"atm_site_7d81fdc8056def7453cc","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_7d81fdc8056def7453cc"},{"subject":"atm_site_d0fa2f2ca86dcb73d0b5","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_d0fa2f2ca86dcb73d0b5"},{"subject":"atm_site_faf68eff7c9fce077bfa","predicate":"links_to","object":"atm_site_bce220779cf611f39793","ref":"atm_site_faf68eff7c9fce077bfa"}]},"json":"https://miscsubjects.com/atlas/atoms/atm_site_bce220779cf611f39793/edges?limit=100&offset=0"}},"reference_contract":{"entity_lookup":"entities[ref]","directions":"Parent/ancestors and children describe the stored parent hierarchy. Edges retain their own predicates and subject/object direction; they do not imply containment.","counts":"Counts refer to source objects, not necessarily distinct people or physical properties. A null total is unknown, not zero.","pagination":"Child pages use limit (maximum 500), offset and optional kind. Edge pages apply offset separately to incoming and outgoing lists. Follow each canonical JSON link to continue traversal.","fact_scope":"Facts belong to this object. Collection membership, professional presence, mailing city and an associated parcel do not establish residence or transfer jurisdiction.","source_hash":"source.sha256 describes the source provenance; it is not a hash of this JSON response."}}}