D.C. Code § 47-1813.01

Additions to tax — Delinquencies.

This provision is no longer in force

Repealed.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.

Log InSign Up