Repealed.
(July 16, 1947, 61 Stat. 354, ch. 258, art. I, title XII, § 10; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 417; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 28, 1979, D.C. Law 3-21, § 2, 26 DCR 386; June 11, 1982, D.C. Law 4-118, § 117, 29 DCR 1770; Oct. 1, 1987, D.C. Law 7-29, § 2(l)(4), 34 DCR 5097; Apr. 9, 1997, D.C. Law 11-198, § 103(b), 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 20, 1998, D.C. Law 12-60, § 1601, 44 DCR 7378; Apr. 20, 1999, D.C. Law 12-264, § 52(n), 46 DCR 2118; Apr. 27, 1999, D.C. Law 12-265, § 4, 46 DCR 2096; June 9, 2001, D.C. Law 13-305, § 406(z)(2), 48 DCR 334.)
1981 Ed., § 47-1812.10.
1973 Ed., § 47-1586i.
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter XII - Assessment and Collection; Time of Payment
§ 47–1812.01. General duties of Mayor
§ 47–1812.02. Records and statements
§ 47–1812.04. Duty of Mayor to make return
§ 47–1812.06. Jeopardy assessment. [Repealed]
§ 47–1812.08. Withholding of tax
§ 47–1812.09. Lien liability. [Repealed]
§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]
§ 47–1812.11. Credits and refunds for overpayments. [Repealed]
§ 47–1812.11a. Tax check-off. [Repealed]
§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off
§ 47–1812.11c. New Columbia Statehood Fund tax check-off
§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off
§ 47–1812.12. Closing agreements. [Repealed]
§ 47–1812.13. Compromises. [Repealed]
§ 47–1812.15. “Person” defined. [Repealed]