Transferred.
Horizontal property regimes, tax exemptions, classification, see § 42-2016.
Section 5(a) of D.C. Law 7-29 redesignated this section as § 47-1801.1a (§ 47-1801.01a, 2001 Ed.).
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