Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).
(Sept. 10, 1980, D.C. Law 3-86, § 305, 27 DCR 2975.)
1981 Ed., § 45-1624.
Reenactment of Law 3-86: See Historical and Statutory Notes following § 42-3401.01.
Structure District of Columbia Code
Chapter 34 - Rental Housing Conversion and Sale
Subchapter III - Relocation Assistance
§ 42–3403.02. Relocation payment
§ 42–3403.03. Relocation services
§ 42–3403.04. Housing assistance payments
§ 42–3403.05. Payments not subject to District tax
§ 42–3403.07. Housing Assistance Fund. [Repealed]