Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 8 - REAL PROPERTY ASSESSMENT AND TAX
Subchapter III - MISCELLANEOUS
Section 47-864.01 - Owner-occupant residential tax credit (conditional). [Repealed]

D.C. Code § 47-864.01

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Current through codified legislation effective April 20, 2024
Section 47-864.01 - Owner-occupant residential tax credit (conditional). [Repealed]

D.C. Code § 47-864.01

Mar. 2, 2007, D.C. Law 16-191, §§ 108(b), 5(i), 53 DCR 6794; Mar. 25, 2009, D.C. Law 17-345, § 2(f), 56 DCR 962; Mar. 25, 2009, D.C. Law 17-353, § 202, 56 DCR 1117; Mar. 3, 2010, D.C. Law 18-111, § 7071(c), 57 DCR 181.

Conditional applicability: Section 1287(a) of D.C. Law 16-33 provided:

"(a) Section 1286 shall apply for taxable years beginning after September 30, 2005; provided, that the condition of subsection (b) of this section is met prior to February 15, 2006; provided further, that section 1286 shall apply for the second half of fiscal year 2006 if the condition of subsection (b) of this section is met after February 14, 2006 and prior to August 5, 2006."

Section 7072 of D.C. Law 18-111 provided: "Sec. 7072. Applicability. Section 7071 shall apply to tax periods beginning after September 30, 2009."

Applicability of D.C. Law 18-111: Section 7072 of D.C. Law 18-111, as amended by D.C. Law 19-171, § provided: "Applicability. Section 7071 shall apply to tax periods beginning after September 30, 2009."