Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 18 - INCOME AND FRANCHISE TAXES
Subchapter I - REPEAL OF PRIOR INCOME TAX LAW AND APPLICABILITY OF SUBCHAPTER; GENERAL DEFINITIONS
Section 47-1801.02 - Applicability of provisions - Taxable years

D.C. Code § 47-1801.02

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Current through codified legislation effective April 20, 2024
Section 47-1801.02 - Applicability of provisions - Taxable years

The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.

D.C. Code § 47-1801.02

July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745.