The provisions of [D.C. Law 8-4 or 8-26] § 22 [codified in § 47-2501] shall apply as of July 1, 1986. All other sections of this act shall apply as of March 1, 1989.
(Sept. 20, 1989, D.C. Law 8-26, § 25, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3921.
“Section 22” is § 22 of D.C. Law 8-26, which is codified at § 47-2501.
“This act,” referred to in this section, 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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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