D.C. Code § 47-1813.01
Additions to tax — Delinquencies.
Repealed.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
History
July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 1
Mar. 31, 1956, 70 Stat. 79, ch. 154, § 13
Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title II, § 203(b)
Oct. 21, 1975, D.C. Law 1-23, title VI, § 607, 22 DCR 2113
Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002
Sept. 13, 1980, D.C. Law 3-92, § 503(a), 27 DCR 3390
July 24, 1982, D.C. Law 4-131, § 108(a), (b), 29 DCR 2418
Sept. 26, 1984, D.C. Law 5-113, § 302(d), 31 DCR 3974
Feb. 28, 1987, D.C. Law 6-209, § 404(b), 34 DCR 689
Oct. 1, 1987, D.C. Law 7-29, § 2(m), 34 DCR 5097
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Prior Codifications
1981 Ed., § 47-1813.1.