D.C. Code § 47-4215
Applicability of D.C. Law 20-155: Section 7123 of D.C. Law 20-155 provided that this subtitle shall be applicable for tax years beginning after December 31, 2014.
June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, §11(yy), 50 DCR 896; Sept. 14, 2011, D.C. Law 19-21, § 8062(b), 58 DCR 6226.
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