(a) Existing rights and liabilities. — The repeal or amendment of any provision of this chapter, shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under this chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(b) Offenses and penalties. — All offenses committed and penalties incurred, under any provision of law hereby repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been enacted.
(Sept. 13, 1980, D.C. Law 3-95, § 403, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2512.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes
§ 47–2501. Gas, electric lighting, telephone, telecommunications, and heating oil companies
§ 47–2501.01. Television, video, or radio service to subscribers or paying customers
§ 47–2502. Bonding, title, guaranty and fidelity companies
§ 47–2504. Washington Stock Exchange
§ 47–2506. Payment of tax by private banks and note brokers
§ 47–2507. Transitional rules for taxing financial institutions
§ 47–2508. Applicability of acts of Congress to national banks in the District of Columbia
§ 47–2509. Declaration and payment of estimated tax
§ 47–2510. Personal property tax provisions applicable to financial institutions
§ 47–2513. Rules and regulations
§ 47–2514. Real property tax provisions applicable to financial institutions