Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.

History

July 18, 1981, D.C. Law 4-17, § 4, 28 DCR 2368

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

Dec. 24, 2013, D.C. Law 20-61, § 7342(c), 60 DCR 12472

Editor's Notes

Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.

Short Title

Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7342(c) 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 § 7342(c) 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).

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 deleted “for which there are no corresponding provisions in the Uniform Division of Income provisions contained in Article IV of the Multistate Compact in § 47-441” following “regulations.”

Prior Codifications

1981 Ed., § 47-443.

Section References

This section is referenced in § 47-392.02.