The provisions of this chapter (relating to repeal of the gross earnings tax applicable to financial institutions) will be effective for financial institutions beginning with the federal taxable year following the 3-year transition period described in § 47-2507. All other provisions of this chapter shall take effect on September 13, 1980.
(Sept. 13, 1980, D.C. Law 3-95, § 501, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2515.
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