For the purposes of this subchapter, the term:
(1)(A) "Applicant" means:
(i) An individual, business, or other entity that applies for the license or permit; and
(ii) Any person that owns a majority interest in the business or other entity; provided, that this sub-subparagraph shall not apply to a majority interest in a publicly-traded corporation.
(B) For the purposes of this paragraph, the term "majority interest" means:
(i) In the case of a corporation, more than 50% of the total combined voting power of all classes of stock of the corporation or more than 50% of the total value of all of the corporation;
(ii) In the case of a partnership, or entity treated as a partnership, more than 50% of the total interest in the capital or profits of a partnership or entity treated as a partnership; or
(iii) In the case of a trust, more than 50% of the beneficial interest in a trust.
(1A) "District government" means the Mayor, any executive branch or independent agency except the courts, the District of Columbia Water and Sewer Authority, or any board or commission other than the Alcohol Beverage Control Board.
(1B) "District of Columbia Water and Sewer Authority service fees" or "service fees" means all fees or charges, including penalty and interest, billed by the District of Columbia Water and Sewer Authority.
(2) "License" and "permit" means any license or permit issued by the District government, except that the terms "license" and "permit" shall not include:
(A) Any license or permit required pursuant § 6-1401 et seq.; or
(B) Any license or permit determined by the Mayor to be necessary to secure, remove, or otherwise remedy an unsafe and hazardous condition that presents an immediate threat to public health or safety.
(3) "Mayor" means the Mayor of the District of Columbia.
(4) "Taxes" means any tax or fee, including any penalties or interest associated with such tax or fee, administered by the District of Columbia Department of Finance and Revenue or its successor agency.
(May 11, 1996, D.C. Law 11-118, § 2, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 21, 2000, D.C. Law 13-183, § 2(b), 47 DCR 7062; Mar. 2, 2007, D.C. Law 16-192, § 1011(b), 53 DCR 6899.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2861.
Effect of Amendments
D.C. Law 13-183 added at the end of par. (1) "or the District of Columbia Water and Sewer Authority", and added par. (5).
D.C. Law 16-192 rewrote par. (1); redesignated former par. (1A) as (1B); and added par. (1A). Prior to amendment, par. (1) read as follows:
"(1) "District government" means the Mayor, any executive branch or independent agency excluding the courts, or any board or commission of the government of the District of Columbia or the District of Columbia Water and Sewer Authority."
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1011(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1011(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1011(b) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
Law 11-118, the "Clean Hands Before Receiving a License or Permit Act of 1996," was introduced in Council and Assigned Bill No. 11-260, which was referred to the Committee on Public Works and the Environment. The Bill was adopted on first and second readings on January 4, 1996, and February 26, 1996, respectively. Signed by the mayor on February 26, 1996, it was assigned Act No. 11-222 and transmitted to both Houses of Congress for its review. D. C. Law 11-118 became effective on May 11, 1996.
For Law 13-183, see notes following § 47-2851.11.
For Law 16-192, see notes following § 47-313.
References in Text
Pursuant to the Office of the Chief Financial Officer's "Notice of Public Interest" published in the April 18, 1997, issue of the District of Columbia Register (44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner's Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.
Miscellaneous Notes
Short title: Section 1010 of D.C. Law 16-192 provided that subtitle B of title I of the act may be cited as the Clean Hands Licensing Revision Act of 2006.
(a) Notwithstanding any other provision of law, the District government shall not issue or reissue a license or permit to any applicant for a license or permit if the applicant:
(1) Owes the District more than $100 in outstanding fines, penalties, or interest assessed pursuant to the following acts or any regulations promulgated under the authority of the following acts, the:
(A) Litter Control Administrative Act of 1985, effective March 25, 1986 (D.C. Law 6-100; D.C. Official Code § 8-801 et seq.) [Chapter 8 of Title 8];
(B) Illegal Dumping Enforcement Act of 1994, effective May 20, 1994 (D.C. Law 10-117; D.C. Official Code § 8-901 et seq.) [Chapter 9 of Title 8];
(C) District of Columbia Traffic Adjudication Act of 1978, effective September 12, 1978 (D.C. Law 2-104; D.C. Official Code § 50-2301.01 et seq.) [Chapter 23 of Title 50];
(D) Department of Consumer and Regulatory Affairs Civil Infractions Act of 1985, effective October 5, 1985 (D.C. Law 6-42; D.C. Official Code § 2- 1801.01 et seq.) [Chapter 18 of Title 2];
(E) District of Columbia Taxicab Commission Establishment Act of 1985, effective March 25, 1986 (D.C. Law 6-97; D.C. Official Code § 50-301 et seq.) [subchapter I of Chapter 3 of Title 50]; or
(F) The Compulsory/No-Fault Motor Vehicle Insurance Act of 1982, effective September 18, 1982 (D.C. Law 4-155; D.C. Official Code § 31-2401 et seq.) [Chapter 24 of Title 31];
(2) Owes the District more than $100 in past due taxes;
(3) Owes fines assessed to car dealers pursuant to section 2(i) of the District of Columbia Revenue Act of 1937, approved August 17, 1937 (50 Stat. 680; D.C. Official Code § 50-1501.02(i));
(4) Owes parking fines or penalties assessed by another jurisdiction; provided, that a reciprocity agreement is in effect between the jurisdiction and the District;
(5) Owes past due District of Columbia Water and Sewer Authority service charges or fees;
(6) Owes a vehicle conveyance fee, as that term is defined in § 50- 2302.01(9); or
(7) Owes the District more than $100 in outstanding fines, penalties, or interest.
(b) For purposes of this section, if: (A) the amount of outstanding debt over $100 is subject to dispute, (B) the applicant has properly and timely appealed the infraction, assessment, tax, or basis for the alleged debt, and (C) the appeal is pending, then the outstanding debt shall not be cause for the District government to deny the issuance or reissuance of any license or permit pursuant to subsection (a) of this section. Nothing in this section shall be construed as allowing the nonpayment of any tax, fee, fine, penalty, or any other debt owed to the District government for which payment is required by other law.
(c) A license or permit shall not be denied pursuant to subsection (a) of this section if the applicant has agreed to a payment schedule to eliminate the outstanding debt, the payment schedule has been agreed to by the District government, the applicant is complying with the payment schedule, and the payment schedule is otherwise permitted by law.
(d) This section shall not apply to an applicant for a block party permit pursuant to Chapter 6A of Title 9.
(May 11, 1996, D.C. Law 11-118, § 3, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(j), 45 DCR 745; Oct. 21, 2000, D.C. Law 13-183, § 2(c), 47 DCR 7062; Apr. 27, 2001, D.C. Law 13-289, § 601, 48 DCR 2057; Apr. 8, 2005, D.C. Law 15-307, § 201, 52 DCR 1700; Mar. 2, 2007, D.C. Law 16-191, §§ 81, 94, 53 DCR 6794; Mar. 2, 2007, D.C. Law 16-192, §§ 1011(c), 1013, 53 DCR 6899; Mar. 14, 2007, D.C. Law 16-279, § 209(b), 54 DCR 1086; Mar. 20, 2009, D.C. Law 17- 303, § 2, 55 DCR 12803; Mar. 25, 2009, D.C. Law 17-353, § 164(a)(1), 56 DCR 1117; Sept. 20, 2012, D.C. Law 19-168, § 1054(b)(1), 59 DCR 8025; Oct. 23, 2012, D.C. Law 19-190, § 6, 59 DCR 10163.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2862.
Effect of Amendments
D.C. Law 13-183 added par. (5).
D.C. Law 13-289, in subsec. (a), added par. (6).
D.C. Law 15-307, in subsec. (a), added pars. (7), (8), and (9).
D.C. Law 16-191, in subsec. (a), validated previously made technical corrections in pars. (5) to (7), and inserted "or" at the end of par. (8), and repealed par. (9) which had read as follows:
"(9) Fines assessed to pursuant to the Taxicab and Limousine Commission Establishment Amendment Act of 2004, as approved by the Committee on Public Works and the Environment on December 6, 2004 (Committee print of Bill 15- 1085)."
D.C. Law 16-192, in subsec. (a), substituted "Notwithstanding any other provision of law except § 25-301(b), the District government shall not issue or reissue any license or permit to any applicant for a license or permit if the applicant has failed to file required District tax returns or" for "Notwithstanding any other provision of law, the District government shall not issue or reissue any license or permit to any applicant for a license or permit if the applicant".
D.C. Law 16-279 rewrote subsec. (a), which formerly read:
"(a) Notwithstanding any other provision of law, the District government shall not issue or reissue any license or permit to any applicant for a license or permit if the applicant owes more than $100 in outstanding debt to the District as a result of:
"(1) Fines, penalties, or interest assessed pursuant to Chapter 8 of Title 8;
"(2) Fines or penalties assessed pursuant to Chapter 9 of Title 8;
"(3) Fines, penalties, or interest assessed pursuant to Chapter 18 of Title 2;
"(4) Past due taxes;
"(5) Past due District of Columbia Water and Sewer Authority service fees;
"(6) Fines or penalties assessed pursuant to Chapter 23 of Title 50;
"(7) Parking fines or penalties assessed by another jurisdiction; provided, that a reciprocity agreement is in effect between the jurisdiction and the District;
"(8) Fines assessed to car dealers pursuant to [§ 50-1501.02(i)];
"(9) Fines assessed to pursuant to the Taxicab and Limousine Commission Establishment Amendment Act of 2004, as approved by the Committee on Public Works and the Environment on December 6, 2004 (Committee print of Bill 15- 1085)."
D.C. Law 17-303, in subsec. (a), deleted "or" from the end of par. (4), substituted "; or" for a period at the end of par. (5), and added par. (6).
D.C. Law 17-353, in subsec. (a)(1)(F), inserted a semicolon at the end.
D.C. Law 19-168, in subsec. (a), deleted "or" from the end of par. (5), substituted "; or" for a period the end of par. (6), and added par. (7).
D.C. Law 19-190 added subsec. (d).
Emergency Act Amendments
For temporary (90 day) amendment of section, see §§ 1011(c), 1013 of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1011(c), 1013 of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16- 499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see §§ 13 and 20 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
For temporary (90 day) amendment of section, see §§ 1011(c), 1013 of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
For temporary (90 day) amendment of section, see § 1054(b)(1) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 1054(b)(1) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19- 413, July 25, 2012, 59 DCR 9290).
Legislative History of Laws
For legislative history of D.C. Law 11-118, see Historical and Statutory Notes following § 47-2861.
Law 12-81, the "Technical Amendments Act of 1998," was introduced in Council and assigned Bill No. 12-408, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 4, 1997, and December 4, 1997, respectively. Signed by the Mayor on December 22, 1997, it was assigned Act No. 12-246 and transmitted to both Houses of Congress for its review. D.C. Law 12-81 became effective on March 24, 1998.
For Law 13-183, see notes following § 47-2851.11.
Law 13-289, the "Motor Vehicle and Safe Driving Amendment Act of 2000", was introduced in Council and assigned Bill No. 13-828, which was referred to the Committee on Public Works and the Environment. The Bill was adopted on first and second readings on November 8, 2000, and December 5, 2000, respectively. Signed by the Mayor on January 22, 2001, it was assigned Act No. 13-592 and transmitted to both Houses of Congress for its review. D.C. Law 13-289 became effective on April 27, 2001.
Law 15-307, the "Department of Motor Vehicles Reform Amendment Act of 2004", was introduced in Council and assigned Bill No. 15-1011, which was referred to the Committee on Public Works and the Environment. The Bill was adopted on first and second readings on November 9, 2004, and December 7, 2004, respectively. Signed by the Mayor on December 29, 2004, it was assigned Act No. 15-704 and transmitted to both Houses of Congress for its review. D.C. Law 15-307 became effective on April 8, 2005.
For Law 16-191, see notes following § 47-2425.
For Law 16-192, see notes following § 47-2608.
For Law 16-279, see notes following § 47-2829.
Law 17-303, the "District of Columbia Vehicle Towing, Storage, and Conveyance Fee Act of 2008", was introduced in Council and assigned Bill No. 17-394 which was referred to the Committee on Public Works and the Environment. The Bill was adopted on first and second readings on October 7, 2008, and November 18, 2008, respectively. Signed by the Mayor on December 9, 2008, it was assigned Act No. 17-591 and transmitted to both Houses of Congress for its review. D.C. Law 17-303 became effective on March 20, 2009.
For Law 17-353, see notes following § 47-308.
For history of Law 19-168, see notes under § 47-355.01
Law 19-190, the "Block Party Act of 2012", was introduced in Council and assigned Bill No. 19-527, which was referred to the Committee on the Judiciary. The Bill was adopted on first and second readings on June 26, 2012, and July 10, 2012, respectively. Signed by the Mayor on August 9, 2012, it was assigned Act No. 19-445 and transmitted to both Houses of Congress for its review. D.C. Law 19-190 became effective on October 23, 2012.
References in Text
The Taxicab and Limousine Commission Establishment Amendment Act of 2004 (Bill 15-1085), referred to in subsec. (a)(9), was never approved by the committee and after December 31, 2004, has no possibility of enactment.
(a)(1) This subchapter shall be enforced by self-certification by the applicant for a license or permit, provided that the veracity of the self-certification may be investigated upon the initiative of the District government at any time.
(2) At the time of application for a license or permit the applicant shall certify on a form provided by the District government that the applicant owes no outstanding debt over $100 to the District government as a result of any fine, fee, penalty, interest, or past due tax as set forth in § 47-2862.
(3) Upon receipt of the applicant's certification that the issuance of the license or permit is not prohibited by this subchapter, the District government shall consider the application as otherwise provided by law, unless the government has information indicating that the applicant has not paid an outstanding debt under § 47-2862.
(b) Upon the implementation of the interagency computer system required by § 47-2866(a)(1), this section shall expire.
(May 11, 1996, D.C. Law 11-118, § 4, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 2, 2007, D.C. Law 16-192, § 1011(d), 53 DCR 6899; Mar. 14, 2007, D.C. Law 16-279, § 209(c), 54 DCR 903; Mar. 25, 2009, D.C. Law 17-353, § 164(a)(2), 56 DCR 1117.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2863.
Effect of Amendments
D.C. Law 16-192 redesignated former subsecs. (a), (b), and (c) as pars. (1), (2), and (3) of subsec. (a); and added subsec. (b).
D.C. Law 16-279 rewrote subsec. (a)(3) [redesignated from subsec. (c) by Law 16-192], which formerly read:
"(c) Upon receipt of the applicant's certification that the issuance of the license or permit is not prohibited by this subchapter, the District government shall proceed to consider the application as otherwise provided by law."
D.C. Law 17-353 validated a previously made technical correction in subsec. (a)(3).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1011(d) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1011(d) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1011(d) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
For legislative history of D.C. Law 11-118, see Historical and Statutory Notes following § 47-2861.
For Law 16-192, see notes following § 47-2608.
For Law 16-279, see notes following § 47-2829.
For Law 17-353, see notes following § 47-308.
(a) If the District government determines at any time that an applicant knowingly falsified the certification required by this subchapter, the District government shall:
(1) Proceed immediately to revoke each license or permit, the application for which contains such a falsified certification; and
(2) Fine the applicant $1,000 for each false certification.
(b) The penalties prescribed by this section shall be applicable only after the applicant is afforded an opportunity for a hearing by the agency which ordinarily would hold a hearing on a revocation of the affected license or permit, and these penalties shall be in addition to any other penalties available by law.
(c) Nothing in this subchapter shall preclude an applicant from submitting a new application for a license or permit.
(May 11, 1996, D.C. Law 11-118, § 5, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2864.
Legislative History of Laws
For legislative history of D.C. Law 11-118, see Historical and Statutory Notes following § 47-2861.
(a) A person whose license or permit is revoked pursuant to § 47-2864 shall have the same remedy for appeal as otherwise provided by law for the revocation of that license or permit.
(b) Nothing in this subchapter shall be construed as granting a new or separate right of appeal on the merits or validity of fines or penalties, or past due taxes, and any appeal of a denial or revocation pursuant to this subchapter shall not consider the merits or validity of the outstanding debt to the District.
(c) Any person whose application is denied pursuant to § 47-2862 may request a hearing within 10 days of the denial on the basis for that denial.
(May 11, 1996, D.C. Law 11-118, § 6, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 14, 2007, D.C. Law 16-279, § 209(d), 54 DCR 903.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2865.
Effect of Amendments
D.C. Law 16-279 rewrote subsec. (a); and added subsec. (c). Prior to amendment, subsec. (a) read:
"(a) An applicant whose application for a license or permit is either proposed for denial or revocation, or is denied or revoked, because of this subchapter, shall have the same remedy for appeal as otherwise provided by law for the denial or revocation of the affected license or permit."
Legislative History of Laws
For legislative history of D.C. Law 11-118, see Historical and Statutory Notes following § 47-2861.
For Law 16-279, see notes following § 47-2829.
(a)(1) Consistent with subchapter XVII of Chapter 3 of Title 1, the Chief Financial Officer shall implement an interagency computer system to enable government agencies, including the Department of Consumer and Regulatory Affairs, the Office of Tax and Revenue, and the Department of Public Works, to maintain and access up-to-date records of outstanding fines, fees, penalties, interest, taxes, or other charges that may be owed by applicants for licenses or permits from the District government.
(2) At least 30 days prior to the implementation of the interagency computer system, the Chief Financial Officer shall notify the Council of the date of implementation.
(b) Upon the implementation of the interagency computer system as required by subsection (a) of this section:
(1) All agencies responsible for issuing licenses or permits shall utilize the interagency computer system containing records of outstanding fines, fees, penalties, interest, taxes, or other charges owing to the District government to determine whether the application for a license or permit should be denied pursuant to § 47-2862(a);
(2) Self-certification authority shall no longer be authorized; and
(3) Section 47-2863 shall expire.
(c) For purposes of administering and enforcing any tax law in the District of Columbia, the Mayor may require any owner, occupant, or transferor of real property and any taxpayer to provide a social security number or other tax identification number on any return or in a form and manner as the Mayor prescribes. Any use or disclosure of these numbers shall be for tax administration and enforcement purposes only.
(d) The Chief Financial Officer may promulgate such rules as may be necessary and appropriate to carry out provisions of this subchapter.
(May 11, 1996, D.C. Law 11-118, § 7, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 2, 2007, D.C. Law 16-192, § 1011(e), 53 DCR 6899; Sept. 20, 2012, D.C. Law 19-168, § 1054(b)(2), 59 DCR 8025.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-2866.
Effect of Amendments
D.C. Law 16-192 rewrote the section which had read as follows:
"(a) The Mayor shall provide the Council, not later than January 15, 1997, a report on the proposed implementation of an interagency computer system that, at a minimum, would enable different government agencies, including the Department of Consumer and Regulatory Affairs, the Department of Finance and Revenue, and the Department of Public Works, to maintain and access up-to-date records of outstanding fines, fees, penalties, interest, taxes, and other charges which may be owed by applicants for licenses or permits from the District government. The report shall include a description of at least 2 proposed alternative computer systems, their different capabilities and limitations, preliminary cost estimates to obtain such systems, and timetables for acquisition and implementation.
"(b) For purposes of administering and enforcing any tax law in the District of Columbia, the Mayor may require any owner, occupant, or transferor of real property and any taxpayer to provide a social security number or other tax identification number on any return or in a form and manner as the Mayor prescribes. Any use or disclosure of these numbers shall be for tax administration and enforcement purposes only."
D.C. Law 19-168, in subsec. (a)(1), substituted "Consistent with subchapter XVII of Chapter 3 of Title 1, the Chief Financial Officer shall implement" for "On or before June 1, 2007, the Mayor shall implement"; and, in subsec. (a)(2), substituted "the Chief Financial Officer" for "the Mayor".
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1011(e) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1011(e) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1011(e) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
For temporary (90 day) amendment of section, see § 1054(b)(2) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 1054(b)(2) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19- 413, July 25, 2012, 59 DCR 9290).
Legislative History of Laws
For legislative history of D.C. Law 11-118, see Historical and Statutory Notes following § 47-2861.
For Law 16-192, see notes following § 47-2608.
For history of Law 19-168, see notes under § 47-355.01
References in Text
Pursuant to the Office of the Chief Financial Officer's "Notice of Public Interest" published in the April 18, 1997, issue of the District of Columbia Register (44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner's Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.
