Source: https://development.code.dccouncil.us/dc/council/code/sections/47-1808.01.html
Timestamp: 2019-04-21 08:32:28+00:00

Document:
D.C. Law Library - § 47–1808.01. Tax on unincorporated businesses — Definition.
↪ § 47–1808.01. Tax on unincorporated businesses — Definition.
Subchapter VIII. Tax on Unincorporated Businesses.
§ 47–1808.01. Tax on unincorporated businesses — Definition.
This section is referenced in § 2-218.31, § 6-1504, § 47-1803.02, § 47-1803.03, § 47-1805.02, § 47-1806.01, and § 47-1806.04.
D.C. Law 13-256 added par. (5).
D.C. Law 18-378, in par. (2), substituted “Chapter 5” for “Chapter 4”.
The 2015 amendment by D.C. Law 20-155 added (6) and made related changes.
Professional corporations, see § 29-401 et seq.
For temporary (90 days) amendment of this section, see § 7022(c)(8) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7012(c)(8) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7012(c)(8) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.

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