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D.C. Law Library
Code of the District of Columbia
Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 15. Taxation of Personal Property.
Subchapter II. Procedure.
§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]

Code of the District of Columbia

§ 47–1531. Failure to file; fraudulent return; penalties and interest. [Repealed]

Repealed.

(Feb 28, 1987, D.C. Law 6-212, § 12, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(s)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1531.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”

§ 47–1530. Personal debt liability; priority; collection; “person” defined. [Repealed]

§ 47–1532. Overpayment; credit or refund; time for filing; interest. [Repealed]

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