(a) The repeal by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before April 1, 1987, or any suit or proceeding had or commenced before April 1, 1987, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal had not been made.
(b) All offenses committed, and all penalties incurred prior to April 1, 1987, under any provision of law repealed, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been enacted.
(Feb. 24, 1987, D.C. Law 6-168, § 23, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, §§ 402(e), 403(1), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3722.
“This Act,” referred to in subsection (a), is D.C. Law 6-168, codified as § 47-3701 et seq.
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 37 - Inheritance and Estate Taxes
§ 47–3703. Tax on transfer of taxable estate of nonresidents; property of nonresident defined
§ 47–3704. Authority for Mayor to compromise tax
§ 47–3705. Filing returns; payment of tax due
§ 47–3706. Jeopardy assessments. [Repealed]
§ 47–3707. Authority for Mayor to file
§ 47–3709. Testimony; production of books and records. [Repealed]
§ 47–3710. Certification of payment by Mayor
§ 47–3711. Lien for taxes. [Repealed]
§ 47–3712. Liability of personal representative
§ 47–3713. Duty of personal representative
§ 47–3714. Apportionment required
§ 47–3715. Monthly report of Register of Wills
§ 47–3717. Authority of Mayor to determine tax; deficiencies in tax
§ 47–3718. Penalties. [Repealed]