Repealed.
(June 14, 1994, D.C. Law 10-128, § 201, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(b), 48 DCR 334.)
1981 Ed., § 47-171.
Mayor authorized to issue rules: Section 208 of D.C. Law 10-128 provided that the Mayor may issue rules, pursuant to subchapter I of Chapter 5 of Title 2, necessary for the proper administration of this chapter.
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed]
§ 47–171. Definitions. [Repealed]
§ 47–172. Crediting a tax refund. [Repealed]
§ 47–173. Multiple party returns. [Repealed]
§ 47–174. Priority over intercepts. [Repealed]