[Repealed].
(Oct. 22, 2015, D.C. Law 21-36, § 7182(b), 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7028(c)(6), 63 DCR 10775.)
For temporary (90 days) addition of this section, see § 7152(b) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (90 days) repeal of this section, see § 6(c) of the Fiscal Year 2016 Budget Support Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-307, Feb. 18, 2016, 63 DCR 2182).
For temporary (90 days) addition of D.C. Law 21-36, § 7182(d), an applicability clause, see § 2(d) of the Fiscal Year 2016 Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-164, Oct. 16, 2015, 62 DCR 13734).
For temporary (90 days) repeal of section, see § 6(c) of the Fiscal Year 2016 Second Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-202, Nov. 23, 2015, 62 DCR 15276).
For temporary (225 days) repeal of this section, see § 14(c) of the Fiscal Year 2016 Budget Support Clarification Temporary Amendment Act of 2015 (D.C. Law 21-76, Feb. 27, 2016, 63 DCR 264).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter X - Purpose of Chapter and Allocation and Apportionment
§ 47–1810.01. Purpose of chapter
§ 47–1810.02. Allocation and apportionment of District and non-District income
§ 47–1810.05. Determination of the business income of the combined group
§ 47–1810.06. Designation of agent
§ 47–1810.07. Water’s-edge reporting; initiation and withdrawal election