The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.

History

Sept. 13, 1980, D.C. Law 3-92, § 203, 27 DCR 3390

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Prior Codifications

1981 Ed., § 47-2214.