The Mayor may promulgate regulations as may be necessary to carry out the purposes of this chapter.
(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)
For temporary (90 day) amendment of section, see § 12(eee) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (225 day) amendment of section, see § 12(fff) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(fff) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 41 - Criminal Provisions
§ 47–4101. Attempt to evade or defeat tax
§ 47–4102. Failure to collect or pay over tax
§ 47–4103. Failure to pay tax, make return, keep records, or supply information
§ 47–4104. Fraudulent statements or failure to make statements to employee
§ 47–4105. Fraudulent withholding information or failure to supply information to employer
§ 47–4106. Fraud and false statements
§ 47–4107. Attempt to interfere with administration of District of Columbia revenue laws
§ 47–4108. Periods of limitation on criminal prosecutions
§ 47–4108.01. Special agents for the Office of Tax and Revenue