The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.
(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745.)
1981 Ed., § 47-1801.2.
1973 Ed., § 47-1551a.
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