Repealed.
(Apr. 30, 1994, D.C. Law 10-115, § 109, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)
1981 Ed., § 47-169.
Section 410(d) of D.C. Law 13-305 provided: “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.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 1A - Tax Return Preparers. [Repealed]
§ 47–161. Definitions. [Repealed]
§ 47–162. Penalty imposed on a tax return preparer for failure to sign a return. [Repealed]
§ 47–163. Understatement of taxpayer’s liability by tax return preparer. [Repealed]
§ 47–164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed]
§ 47–165. Frivolous tax return. [Repealed]
§ 47–166. Statute of limitations on assessment of penalties and claims for refund. [Repealed]
§ 47–168. Claim for refund. [Repealed]