D.C. Code § 42-1103
Application of Law 8-20: See Historical and Statutory Notes following § 42-1101 .
Application of 8-17: Section 12 of D.C. Law 8-17 provided that §§ ,2(a), (b) and (c) and 3 shall apply to all taxable years beginning after December 31, 1988. Section 2(d) and (e) shall apply to all taxable periods beginning after September 30, 1989. All other sections of the act shall apply as of July 1, 1989.
Application of Law 10-128: See Historical and Statutory Notes following § 42-1101 .
Exemption from taxation for conversion of a partnership to a limited liability company: Section 3 of D.C. Law 11-38 provided that § ,2 of the act shall apply as of July 23, 1994.
Application of Law 11-198: Section 1001 of D.C. Law 11-198 provided that Titles I, II, III, V, and VI and sections 405 and 406 of the act shall apply after September 30, 1996.
Application of Law 14-307: Section 1104 of D.C. Law 14-307 provided: "Sections 1102 and 1003 shall apply as of January 1, 2003."
Section 401 of D.C. Law 16-123 provided: "Sec. 401. Sunset. If, pursuant to section 141(a)(1), there are unallocated local revenues, from existing revenue sources, sufficient to fund Title I, then section 141(a)(2) and (3), and section 161 shall sunset.".
Section 7111 of D.C. Law 17-219 provided that this subtitle shall apply as of October 1, 2008.
Exemption from taxation for conversion of a partnership to a limited liability company: For exemption from the recordation tax imposed by this section in connections with the conversion of a partnership to a limited liability company, see § 29-1013(k) as added by § ,2(d) of D.C. Law 11-38.
Applicability of D.C. Law 21-36: Section 7048(b) of D.C. Law 21-36 provided that §§ 7027, 7031, 7036, and 7037 of the act shall apply as of October 1, 2014.
Applicability
Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.
Section 7035 of D.C. Law 22-33 repealed § 3 of D.C. Law 21-268. Therefore the changes made to this section by D.C. Law 21-268 have been implemented.
Applicability of D.C. Law 21-268: § 3 of D.C. Law 21-268 provided that the change made to this section by § 2(b) of D.C. Law 21-268 is subject to the inclusion of the law's fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
Conservation easements, creation, alteration and validity, see § 42-202 . Deed recordation tax defined, see § 47-1401 . Partnership conversion to a limited liability company, recordation tax, see § 29-1013. .