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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 18. Income and Franchise Taxes.
Subchapter XII. Assessment and Collection; Time of Payment.
§ 47–1812.15. “Person” defined. [Repealed]

Code of the District of Columbia

§ 47–1812.15. “Person” defined. [Repealed]

Repealed.

(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XII, § 14; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 603(a); Sept. 13, 1980, D.C. Law 3-95, § 108, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(cc)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1812.15.

1973 Ed., § 47-1586m.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”

§ 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.

§ 47–1812.16. Collection by Mayor. [Repealed]

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