(a) The repeal or amendment 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 September 20, 1989 or any suit or proceeding commenced before September 20, 1989, 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 or amendment had not been made.
(b) All offenses committed and all penalties incurred prior to September 20, 1989 under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this act had not been enacted.
(Sept. 20, 1989, D.C. Law 8-26, § 24, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3920.
“This act,” referred to in (a) and (b), is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39 - Toll Telecommunication Service Tax
§ 47–3905. Returns and payment of tax
§ 47–3906. Alternate method of reporting
§ 47–3908. Authority of Mayor to determine tax; deficiencies in tax
§ 47–3909. Compromises. [Repealed]
§ 47–3910. Closing agreements. [Repealed]
§ 47–3911. Testimony; production of books and records. [Repealed]
§ 47–3912. Interest and penalties. [Repealed]
§ 47–3913. Jeopardy assessments. [Repealed]
§ 47–3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]
§ 47–3915. Overpayment; credit or refund; time for filing; interest. [Repealed]
§ 47–3916. Lien for taxes. [Repealed]
§ 47–3917. Secrecy of returns. [Repealed]
§ 47–3918. Personal debt liability; priority; collection; “person” defined. [Repealed]
§ 47–3919. Rulemaking authority
§ 47–3920. Effect of repealers and amendments
§ 47–3922. Special rules for mobile telecommunications services