(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."
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 2; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14; Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-92, § 503(b), 27 DCR 3390; Feb. 28, 1987, D.C. Law 6-209, § 404(c), 34 DCR 689; 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., § 47-1813.2.
1973 Ed., § 47-1589a.
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 6-209, see Historical and Statutory Notes following § 47-1812.14.
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."
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 3; Feb. 28, 1987, D.C. Law 6-209, § 404(d), 34 DCR 689; 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., § 47-1813.3.
1973 Ed., § 47-1589b.
Legislative History of Laws
For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-1812.14.
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."
(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."
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 5; 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(d), 27 DCR 3390; Sept. 21, 1988, D.C. Law 7-141, § 2(i), 35 DCR 5398; 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., § 47-1813.5.
1973 Ed., § 47-1589d.
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 7-141, see Historical and Statutory Notes following § 47-1801.04.
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."
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 6; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(e), 23 DCR 8749; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1813.6.
1973 Ed., § 47-1589e.
Legislative History of Laws
For legislative history of D.C. Law 1-124, see Historical and Statutory Notes following § 47-1803.02.
Law 13-204, the "Criminal Tax Reorganization Act of 2000", was introduced in Council and assigned Bill No. 13-299, which was referred to the Committee on the Judiciary. The Bill was adopted on first and second readings on May 3, 2000, and June 6, 2000, respectively. Signed by the Mayor on June 22, 2000, it was assigned Act No. 13-359 and transmitted to both Houses of Congress for its review. D.C. Law 13-204 became effective on October 4, 2000.
(Sept. 13, 1980, D.C. Law 3-92, § 504, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ee)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1813.7.
Legislative History of Laws
For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-1803.03.
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."
