• Current through October 23, 2012

(June 25, 1938, 52 Stat. 1201, ch. 702, § 7; enacted, Apr. 9, 1997, D.C. Law11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(c), 48 DCR 334.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-407.

1973 Ed., § 47-307.

Legislative History of Laws

For Law 13-305, see notes following § 47-405.

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."