Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/4/subchapters/V/
Timestamp: 2019-02-21 20:28:32
Document Index: 99134772

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 101', '§ 2', '§ 406', '§\u200247', '§\u2002105', '§ 201', '§ 2', '§ 406', '§\u200247', '§ 301', '§ 2', '§ 406', '§\u200247', '§ 302', '§ 2', '§ 406', '§\u200247', '§ 303', '§ 2', '§ 406', '§\u200247', '§ 304', '§ 2', '§ 406', '§\u200247', '§ 305', '§ 2', '§ 406', '§\u200247', '§ 306', '§ 2', '§ 406', '§\u200247', '§ 501', '§ 2', '§ 406', '§\u200247', '§\u200212', '§ 105', '§ 2', '§ 406', '§\u200247']

D.C. Law Library - Subchapter V. Amnesty.
↪ Subchapter V. Amnesty.
Subchapter IV. Multistate Tax Compact.
Subchapter VI. Tax Revision Commission.
Subchapter V. Amnesty.
§ 47–451. Amnesty. [Repealed]
§ 47–452. Establishment and application; availability; publicity. [Repealed]
§ 47–453. Interest. [Repealed]
§ 47–454. Substantial understatement penalty. [Repealed]
§ 47–455. Failure to file or pay penalty. [Repealed]
§ 47–456. Fraud penalty. [Repealed]
§ 47–457. Garnishment. [Repealed]
§ 47–458. Deficiencies; collection. [Repealed]
§ 47–459. Rules. [Repealed]
§ 47–459.01. Amnesty. [Repealed]
(Feb. 28, 1987, D.C. Law 6-209, § 101, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)
1981 Ed., § 47-451.
Amnesty from tax liability for fiscal year beginning October 1, 1994.—For temporary authorization of the Mayor to provide amnesty to a taxpayer liable for the payment of a specific tax for which a return or report was required to be filed before October 1, 1994, see § 105 of D.C. Law 10-253. Section 1301(b) of D.C. Law 10-253 provided that the act shall expire on the 225th day of its having taken effect or upon the effective date of the Multiyear Budget Spending Reduction and Support Act of 1995, whichever occurs first.
(Feb. 28, 1987, D.C. Law 6-209, § 201, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)
1981 Ed., § 47-452.
(Feb. 28, 1987, D.C. Law 6-209, § 301, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-453.
(Feb. 28, 1987, D.C. Law, 6-209, § 302, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-454.
(Feb. 28, 1987, D.C. Law 6-209, § 303, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-455.
(Feb. 28, 1987, D.C. Law 6-209, § 304, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-456.
(Feb. 28, 1987, D.C. Law 6-209, § 305, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-457.
(Feb. 28, 1987, D.C. Law 6-209, § 306, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-458.
(Feb. 28, 1987, D.C. Law 6-209, § 501, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)
1981 Ed., § 47-459.
For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
Delegation of authority under Law 6-209, see Mayor’s Order 87-104, April 23, 1987.
(Sept. 26, 1995, D.C. Law 11-52, § 105, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(k), 48 DCR 334.)
1981 Ed., § 47-459.1.