Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.
(Mar. 3, 1979, D.C. Law 2-147, § 4(a), 25 DCR 6987; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1802.3.
1973 Ed., § 47-1556.
This section is referenced in § 47-1802.02.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter II - Exempt Organizations
§ 47–1802.01. Exempt organizations — In general
§ 47–1802.02. Exempt organizations — Regulations
§ 47–1802.03. Exempt organizations — Applicability of provisions
§ 47–1802.04. Exempt organizations — Political organizations