Repealed.
(Feb. 28, 1987, D.C. Law 6-209, § 501, 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., § 47-459.
For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
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.”
Delegation of authority under Law 6-209, see Mayor’s Order 87-104, April 23, 1987.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]