Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 305, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-457.
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.
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 4 - Collection and Disbursement of Taxes
§ 47–452. Establishment and application; availability; publicity. [Repealed]
§ 47–453. Interest. [Repealed]
§ 47–454. Substantial understatement penalty. [Repealed]
§ 47–455. Failure to file or pay penalty. [Repealed]
§ 47–456. Fraud penalty. [Repealed]
§ 47–457. Garnishment. [Repealed]