• Current through October 23, 2012

Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).

(Sept. 10, 1980, D.C. Law 3-86, § 305, 27 DCR 2975.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 45-1624.

Legislative History of Laws

For legislative history of D.C. Law 3-86, see Historical and Statutory Notes following § 42-3401.01.

Miscellaneous Notes

Reenactment of Law 3-86: See Historical and Statutory Notes following § 42- 3401.01.