D.C. Mun. Regs. tit. 26-A, § 8900
8900.1 The provisions of this chapter are adopted under authority of D.C. Official Code §§ 47-5101 et seq.
8900.2 The provisions of this chapter shall become effective with respect to taxable years commencing after December 31, 2018.
SOURCE: Final Rulemaking published at 67 DCR 1234 (February 7, 2020).