Repealed.
(June 14, 1994, D.C. Law 10-128, § 205, 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., § 47-175.
For temporary (90 days) amendment of this section, see § 5092(b)(5) of Fiscal Year 2022 Budget Support Emergency Act of 2021 (D.C. Act 24-159, Aug. 23, 2021, 68 DCR 008602).
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]