D.C. Code § 42-1119

Current through codified legislation effective April 20, 2024
Section 42-1119 - Elimination of fractional stamps or devices; payment of tax to nearest dollar

For the purpose of avoiding, in the case of any stamps or devices employed pursuant to authority of this chapter, the issuance of stamps or the employment of devices representing fractional parts of $1, the Mayor is authorized, in his discretion, to limit the denominations of such stamps or devices to amounts representing $1 or multiples of $1, and to prescribe further that where part of the tax due is a fraction of $1, the tax paid shall be paid to the nearest dollar.

D.C. Code § 42-1119

Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 319.