D.C. Code § 47-2884.11
Aug. 6, 1956, 70 Stat. 1041, ch. 970, § 11
Mar. 12, 2011, D.C. Law 18-315, § 4(d), 57 DCR 12412
Sept. 26, 2012, D.C. Law 19-171, § 302, 59 DCR 6190
Dec. 24, 2013, D.C. Law 20-61, § 7158(d), 60 DCR 12472
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”.
For temporary (90 days) amendment of this section, see § 7158(d) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
For temporary (90 days) amendment of this section, see § 7158(d) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
The 2013 amendment by D.C. Law 20-61 purported to substitute “on forms or via electronic means in a format prescribed by the Mayor” for “on forms to be prescribed by the Mayor of the District of Columbia” in (d), a substitution that had already been made by D.C. Law 18-315.
D.C. Law 19-171 enacted this subchapter into law.
D.C. Law 18-315, in subsec. (d), substituted “on forms or via electronic means in a format prescribed by the Mayor” for “on forms to be prescribed by the Mayor of the District of Columbia”.
1973 Ed., § 2-2011.
1981 Ed., § 2-1911.
This section is referenced in § 47-2884.12.