(a) Existing rights and liabilities. — Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(b) Crimes and penalties. — All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.
(July 16, 1947, ch. 258, art. I, title I, § 1A; as added June 11, 1982, D.C. Law 4-118, § 204, 29 DCR 1770; renumbered and amended Oct. 1, 1987, D.C. Law 7-29, § 5, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1801.1a.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions
§ 47–1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes
§ 47–1801.01a. Effect of repeal or amendment
§ 47–1801.02. Applicability of provisions — Taxable years
§ 47–1801.03. Applicability of provisions — Returns and payments