D.C. Code § 47-1802.03
Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.
Mar. 3, 1979, D.C. Law 2-147, § 4(a), 25 DCR 6987
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
1973 Ed., § 47-1556.
1981 Ed., § 47-1802.3.
This section is referenced in § 47-1802.02.