D.C. Code § 47-166
Statute of limitations on assessment of penalties and claims for refund.
This provision is no longer in force
Repealed.
History
Apr. 30, 1994, D.C. Law 10-115, § 106, 41 DCR 1216
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334
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.”
Prior Codifications
1981 Ed., § 47-166.