The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforcement of the Revenue Act of 1939.
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 3; May 16, 1938, 52 Stat. 370, ch. 223, § 7; July 26, 1939, 53 Stat. 1119, ch. 367, title VIII, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3407.
1973 Ed., § 47-2502.
The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937.
The Revenue Act of 1939, referred to in this section, is 50 Stat. 1087, approved July 26, 1939.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 34 - Miscellaneous Provisions
§ 47–3401. Transitional provision for short-term advances
§ 47–3401.01. Intermediate-term advances for liquidation of deficit
§ 47–3401.02. Short-term advances for seasonal cash-flow management
§ 47–3401.03. Security for advances
§ 47–3401.04. Reimbursement to the Treasury
§ 47–3402. Annual payment by the United States — Appropriations — Generally
§ 47–3403. Annual payment by the United States — Appropriations — Employee pay increases
§ 47–3404. Annual payment by the United States — Appropriations — Deficiency
§ 47–3406. Annual payment by the United States — Appropriation authorization. [Repealed]
§ 47–3406.01. Federal payment formula
§ 47–3406.02. Federal contribution to operations of government of Nation’s Capital
§ 47–3409. Divulging information obtained from Internal Revenue Service prohibited; penalties
§ 47–3410. Effect of District of Columbia Tax Enforcement Act of 1982