Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.
(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XVI, § 1; July 24, 1982, D.C. Law 4-131, § 107, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1816.1.
1973 Ed., § 47-1595.
Tax rate changes, authority of the Council of the District of Columbia, see § 47-504.
Mayor authorized to issue rules and regulations: Section 201 of D.C. Law 4-118 provided that the “Mayor may prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of the District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982.”
Mayor authorized to issue rules and regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.
Delegation of authority under Law 5-32, see Mayor’s Order 83-268, November 16, 1983.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter XVI - Rules and Regulations
§ 47–1816.01. Rules and regulations — Tax provisions
§ 47–1816.02. Rules and regulations — Revenue Act of 1956
§ 47–1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code