§ 47-1813.04. Additions to tax--Nonpayments.[Repealed]

Current through October 23, 2012

                
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(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 4; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14; Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113; Sept. 13, 1980, D.C. Law 3-92, § 503(c), 27 DCR 3390; Feb. 28, 1987, D.C. Law 6-209, § 404(e), 34 DCR 689; Sept. 21, 1988, D.C. Law 7- 141, § 2(k), 35 DCR 5398; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(f), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-1813.4.

1973 Ed., § 47-1589c.

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 3-92, see Historical and Statutory Notes following § 47-1803.03.

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 7-141, see Historical and Statutory Notes following § 47-1801.04.

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 13-305, 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

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."