D.C. Mun. Regs. tit. 9, r. 9-610
Transfers of property pursuant to foreclosure sales shall be subject to the tax imposed by § 403 of the Act (D.C. Code § 47-903) regardless of the identity of the grantee named in the deed issued pursuant to the sale, including a grantee who is the original secured party or mortgagee under the deed of trust or mortgage which secured the debt or other obligation on the property transferred.
Transfers of property which occur pursuant to a deed issued in place of a foreclosure sale shall be subject to the tax imposed by § 403 of the Act (D.C. Code § 47-903) regardless of the identity of the grantee named in the deed, issued in place of the foreclosure sale, including a grantee who is the original secured party or mortgagee under the deed of trust or mortgage which secured the debt of other obligation on the property transferred.
For the purposes of this section, the measure of the tax shall be the consideration for the transfer as provided in § 403 of the Act.
The provisions of § 602 of this chapter shall apply to this section.
D.C. Mun. Regs. tit. 9, r. 9-610