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Current through October 23, 2012
(July 3, 1926, 44 Stat. 833, ch. 759, § 5; Feb. 18, 1929, 45 Stat. 1227, ch. 259, § 5; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; May 18, 1954, 68 Stat. 112, ch. 218, § 606; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(48); June 15, 1976, D.C. Law 1-70, title III, § 301, 23 DCR 537; Apr. 19, 1977, D.C. Law 1-124, title III, § 301(a), 23 DCR 8749; Apr. 18, 1978, D.C. Law 2-73, § 2, 24 DCR 7066; Feb. 28, 1987, D.C. Law 6-212, § 25(c), 34 DCR 850; June 24, 1988, D.C. Law 7-129, § 2, 35 DCR 4102; Sept. 21, 1988, D.C. Law 7-143, § 2, 35 DCR 5403; Feb. 5, 1994, D.C. Law 10-68, § 43(b), 40 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11- 254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(p)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1509.
1973 Ed., § 47-1209.
Legislative History of Laws
Law 1-70, the "Revenue Act of 1976," was introduced in Council and assigned Bill No. 1-229, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings and reconsiderations of final reading on February 20, 1976, March 11, 1976 and April 6, 1976, respectively. Signed by the Mayor on April 20, 1976, it was assigned Act No. 1-106 and transmitted to both Houses of Congress for its review.
Law 1-124, the "Revenue Act For Fiscal Year 1978," was introduced in Council and assigned Bill No. 1-375, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 3, 1976 and December 17, 1976, respectively. Signed by the Mayor on January 25, 1977, it was assigned Act No. 1-226 and transmitted to both Houses of Congress for its review.
Law 2-73, the "Third Amendment to the Revenue Act for Fiscal Year 1978 and Other Purposes," was introduced in Council and assigned Bill No. 2-206, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first, amended first, and second readings on November 22, 1977, December 6, 1977 and January 10, 1978, respectively. Signed by the Mayor on February 9, 1978, it was assigned Act No. 2-149 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 6-212, see Historical and Statutory Notes following § 47-1521.
For legislative history of D.C. Law 7-129, see Historical and Statutory Notes following § 47-811.
For legislative history of D.C. Law 7-143, see Historical and Statutory Notes following § 47-811.
Law 10-68, the "Technical Amendments Act of 1993," was introduced in Council and assigned Bill No. 10-166, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 29, 1993, and July 13, 1993, respectively. Signed by the Mayor on August 23, 1993, it was assigned Act No. 10-107 and transmitted to both Houses of Congress for its review. D.C. Law 10-68 became effective on February 5, 1994.
For Law 13-305, see notes under § 47-901.
Miscellaneous Notes
Section 410(d) of D.C. Law 13-305 provides: "Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000."
