Source: http://dccode.elaws.us/code?no=47-1808.01
Timestamp: 2019-11-18 12:23:42
Document Index: 174852682

Matched Legal Cases: ['§ 47', '§ 107', '§ 1', '§ 21', '§ 605', '§ 113', '§ 6', '§ 2', '§ 3', '§ 2', '§ 405', '§ 3', '§ 47', '§ 47', '§ 47', '§ 47']

§ 47-1808.01. Tax on unincorporated businesses--Definition.
For the purposes of this chapter (not alone of this subchapter) and unless otherwise required by the context, the term "unincorporated business" means any trade or business, conducted or engaged in by any individual, whether resident or nonresident, statutory or common-law trust, estate, partnership, or limited or special partnership, society, association, executor, administrator, receiver, trustee, liquidator, conservator, committee assignee, or by any other entity or fiduciary, other than a trade or business conducted or engaged in by any corporation and include any trade or business which if conducted or engaged in by a corporation would be taxable under subchapter VII of this chapter. The term "unincorporated business" does not include:
(4) A trade or a business engaged in by a blind person licensed by the District of Columbia pursuant to An Act To authorize the operation of stands in Federal buildings by blind persons, to enlarge the economic opportunities of the blind, and for other purposes (20 U.S.C. § 107 et seq.); or
(5) A Qualified High Technology Company.
(July 16, 1947, 61 Stat. 345, ch. 258, art. I, title VIII, § 1; Dec. 10, 1971, 85 Stat. 582, Pub. L. 92-180, § 21; Oct. 21, 1975, D.C. Law 1-23, title VI, § 605, 22 DCR 2113; June 11, 1982, D.C. Law 4-118, § 113, 29 DCR 1770; Oct. 8, 1983, D.C. Law 5-32, § 6(a), 30 DCR 4013; Mar. 12, 1986, D.C. Law 6-89, § 2, 33 DCR 304; Oct. 1, 1987, D.C. Law 7-29, § 3(h)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 3, 2001, D.C. Law 13-256, § 405, 48 DCR 730; July 2, 2011, D.C. Law 18-378, § 3(jj)(1)(C), 58 DCR 1720.)
1981 Ed., § 47-1808.1.
1973 Ed., § 47-1574.
D.C. Law 18-378, in par. (2), substituted "Chapter 5" for "Chapter 4".
For legislative history of D.C. Law 5-32, see Historical and Statutory Notes following § 47-1816.03.
Law 6-89, the "Blind Vendors Tax Relief Amendment Act of 1985," was introduced in Council and assigned Bill No. 6-132, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 19, 1985 and December 3, 1985, respectively. Signed by the Mayor on December 30, 1985, it was assigned Act No. 6-117 and transmitted to both Houses of Congress for its review.
For history of Law 18-378, see notes under § 47-1802.01.