§ 47-1813.01. Additions to tax--Delinquencies.[Repealed]

Current through October 23, 2012

                
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(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 1; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 13; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title II, § 203(b); 1973, Ed., § 47-1589; Oct. 21, 1975, D.C. Law 1-23, title VI, § 607, 22 DCR 2113; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-92, § 503(a), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 108(a), (b), 29 DCR 2418; Sept. 26, 1984, D.C. Law 5-113, § 302(d), 31 DCR 3974; Feb. 28, 1987, D.C. Law 6-209, § 404(b), 34 DCR 689; Oct. 1, 1987, D.C. Law 7-29, § 2(m), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-1813.1.

Legislative History of Laws

For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 47-1801.04.

For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 47-1801.04.

For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-1803.03.

For legislative history of D.C. Law 4-131, see Historical and Statutory Notes following § 47-1801.04.

For legislative history of D.C. Law 5-113, see Historical and Statutory Notes following § 47-1807.01.

For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-1812.14.

For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a.

For Law 13-305, see notes under § 47-901.

Effective Dates

Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.

Miscellaneous Notes

Mayor authorized to issue rules: See second paragraph of note to § 47-2601.

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."