District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions

§ 47–1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes - The District of Columbia Income Tax Act of 1939 is...

§ 47–1801.01a. Effect of repeal or amendment - (a) Existing rights and liabilities. — Unless otherwise provided by...

§ 47–1801.02. Applicability of provisions — Taxable years - The provisions of this chapter shall apply to the taxable...

§ 47–1801.03. Applicability of provisions — Returns and payments - If the taxable year of any person ends on the...

§ 47–1801.04. General definitions - For the purposes of this chapter, unless otherwise required by...

§ 47–1801.05. Effect of repeal or amendment. [Transferred] - Transferred. Horizontal property regimes, tax exemptions, classification, see § 42-2016....