An Act to provide revenue for the District of Columbia, and for other purposes.
PL 84-460 (H.R.9770), enacted 03/31/1956

68 
PUBLIC LAW 460-MAR. 31, 1956 
[70 ST A T . 
Appropriation. 
SEC. 4. There are hereby authorized to be appropriated such sums 
as are necessary to carry out the purposes of this Act. 
Aipproved March 29, 1956. 
Public Law 460 
CHAPTER 154 
March 31, 1956 
AN ACT 
l u m b 
2?-^-5i-^lZ2]— 
To provide revenue for the District of Columbia, and for otlier purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
District of C o -
lly' 
' H e a d of fam-
la RevenSe United States of America in Congress assembled,, That tliis Act may 
Act of 1956. 
be cited as the "District of Cokunbia Revenue Act of 1956''. 
TITLE I—AMENDMENTS TO DISTRICT OF COLUMBIA 
INCOME AND FRANCHISE TAX ACT OF 1947 
SEC. 2. (a) The first sentence of section 4 (u) of title I of the 
District of Columbia Income and Franchise Tax Act of 1947, as 
amended (61 Stat. 331; D. C. Code, sec. 47-1551c (u)), is amended 
by inserting after "was received from the taxpayer" a comma and 
the following: "and whose gross income for the calendar year in 
which the taxable year of the taxpayer begins is less than $500". 
(b) Paragraph (9) of section 4 (u) of title I of said Act is repealed. 
(c) Section 4 of title I of said Act is amended by adding at the 
end thereof the following new subsections: 
"(v) The term 'head of a family' means an individual who main-
tains in one household one or more dependents as defined in paragraph 
(u) of this section. 
The personal exemption for dependents shall 
be allowed to the head of a family for dependents in excess of one 
dependent. 
"(w) The term 'wages' means wages as defined in section 3401 (a) 
of the Internal Revenue Code of 1954. 
"(x) The term 'payroll period' means payroll period as defined in 
section 3401 (b) of the Internal Revenue Code of 1954. 
"(y) The term 'employer' means employer as defined in section 
3401 (d) of the Internal Revenue Code of 1954. 
"(z) The term 'employee' shall apply tmly to individuals having a 
place of abode or residing or domiciled within the District at a time 
a tax is re<iuired to be withheld by an employer, and to every other 
individual who maintained a place of abode within the District for 
more than seven months of the taxable year, whether domiciled in 
the District or not. The term 'employee' shall include an officer of a 
corporation, but shall not include any elective officer of the Govern-
hient of the United States or any officer or employee in the legislative 
branch of the Government of the United States whose compensation 
is paid by the Secretary of the Senate or the Clerk of the House of 
Representatives, or any officer of the executive branch of such Govern-
ment whose appointment to the office held by him was by the President 
of the United States and subject to confirmation by the Senate of the 
United States and whose tenure of office is at the pleasure of the 
President of the United States, unless such officer of the executive 
branch is domiciled within the District on the last day of the taxable 
'Wages*'. 
«P ayroll period". 
•Employer' 
"Employee". 
Medical care 
Deductions* 
vear. 
SEC. 3. The two provisos at the end of section 3 (a) (9) of title I I I 
of said Act (D. C. Code, sec. 47-1557b (a) (0)) are amended to read 
as follows: ^'•Promded^ however^ That a taxpayer may deduct only 
such expenses as exceed 5 per centum of his adjusted gross inc(mie, 
T
O S T A T . ] 
PUBLIC LAW 460-MAR. 31, 1966 
W 
or 5 per centum of the ag<rretrate iuljusted gross income in the case of 
husband and wife filing joint return: And provided further. 
That 
the maximum deduction for the taxable year shall not exceed $2,500 
in the case of a husband and "vvife filing- a joint return, or $1,250 in 
the case of all other residents."' 
SEC. 4. Section ?> (a) (13) of title I I I of said Act (1). C. Code, 
sec. 47-1557b (a) (13)) is amended to read as follows: 
"(13) OmoxAL S
T
A
N
D
A
R
D DEDUCTION.—In lieu of the foregoing 
deductions, any resident may elect to deduct for the taxable year an 
optional standard deduction of 10 per centum of the adjusted gross 
income or $500, whichever is lesser; in the case of joint returns filed by 
husband and wife, living together, the standard deduction of each 
shall be 10 per centum of the adjusted gross income of each or $500 for 
each, whichever is lesser; in case of separate returns by husband and 
wife, living together, the standard deduction of each shall be 10 per 
centum of the adjusted ^ross income or $500 for each, whichever is 
lesser. 
Such election shall be irrevocable for the taxable year for 
which such election is made and specific deductions may not be later 
used: Provided^ That the option provided in this i)aragrai)h shall 
Restrictions, 
not be permitted on any return filed for any period less than a full 
calendar or a full fiscal year: Provided further^ That in the case of 
husband and wife living together, the standard deduction shall not be 
allowed to either if the net income of one of the spouses is determined 
without regard to the standard deduction." 
SEC. 5. Subsections (a) and (b) of section 2 of title V of said Act 
^3 stat. ui. 
(D. C. Code, sec. 4:7-1564a) are amended to read as follows: 
"(a) REsmENTS AND NONRESIDENTS.—Every nonresident of the Dis-
trict receiving income subject to tax under this article and every resi-
dent of the District, except fiduciaries, when— 
"(1) his gross income for the taxable year exceeds $1,000, if 
single, or if married and not living with husband or wife; or 
"(2) his gross income for the taxable year exceeds $2,000 if 
married and living with husband or wife; or 
" (3) his gross sales or gross receipts from any trade or business, 
other than an unincorporated business subject to tax under title 
VIII of this article, exceeds $5,000, regardless of the amount of 
^i. ^f^'code' 47-
his gross income; or 
is74 to 47-15740., 
"(4) the combined gross income for the taxable year of a hus-
band and wife living together exceeds $2,000 in the aggregate, 
or the combined gross sales or gross receipts from any trade or 
business, other than an unincorporated business subject to tax 
under title VIII of this article, exceeds $5,000 regardless of the 
amount of their gross income. 
"(b) FIDUCIARIES.—Every fiduciary (except a receiver appointed 
by authority of law in possession of part only of the property of an 
individual) for— 
"(1) every individual for whom he acts having a gross income 
for the taxable year of $1,000 or over, if single, or if married and 
not living with liusband or wife; 
"(2) every individual for whom he acts having a gross income 
for the taxable year of $2,000 or over, if married and living with 
husband or wife; 
"(3) every estate for which he acts, the gross income of which 
for the taxable year is $1,000 or over; 
"(4) every trust for which he acts, the gross income of which 
for the taxable vear is $1,000 or over.'' 
SEC. 6. Section 2 of title VI of said Act (D. C. Code, sec. 47-1567a) 
is amended to read as follows: 
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PUBLIC LAW 460-MAR. 31, 1966 
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Head of family. 
Dependents. 
Change in mari-
tal status. 
Oe a t h 
payer. 
of tax-
Return for frac-
tional part of year. 
"SEC. 2. PERSONAL EXEMPTIONS.—There shall be allowed to resi-
dents the following credits against net income: 
"(a) An exemption of $1,000 for a single person or a married per-
son not living with husband or wife. 
"(b) An exemption of $2,000 for a head of a family or a married 
person living with husband or wife. A husband and wife living 
together shall receive but one personal exemption of $2,000, but if 
such husband and wife make separate returns the personal exemption 
may be taken by either or divided between them. 
"(c) An exemption of $500 for each dependent, as defined in this 
article, whose gross income for the calendar year in which the taxable 
year of the taxpayer begins is less than $500, except that the exemption 
shall not be allowed in respect of a married de])endent who has made 
a joint return with his spouse for the taxable year beginning in such 
calendar year. 
"(d) If the status of a taxpayer changes during the taxable year 
with respect to his marital status the amount alloAved under subsec-
tion (b) of this section shall be apportioned in accordance with the 
number of months befoie and after such change. For the purposes of 
this subsection, a fractional part of a month shall be disregarded 
unless it amounts to more than half a month, in which case it shall be 
considered as a month. 
"(e) Beginning with the first taxable year to which this article 
is applicable and in succeeding taxable years, the amounts allowed 
under subsections (a), (b), and (c) of this section shall be prorated 
to the day of death in the final return of a decedent dying before the 
end of the taxable year, and as of the date of death the personal 
exemption is terminated and not extended over the remainder of the 
taxable year. 
"(f) In the case of a return made for a fractional part of a taxable 
year, the personal exemptions and credits for dependents shall be 
reduced, respectively, to amounts which bear the same ratio to the 
full credits provided as the number of months in the period for which 
the return is made bear to twelve months." 
SEC. 7. Section 3 of title VI of said Act (D. C. Code, sec. 4T-1567b) 
is amended to read as follows: 
"SEC. 3. iMPOsmoN AND EATES OF TAX.—There is hereby annually 
levied and imposed for each taxable year upon the taxable income of 
every resident a tax at the following rates: 
"Two and one-half per centum on the first $5,000 of taxable income. 
"Three per centum on the next $5,000 of taxable income. 
' 
"Three and one-half per centum on the next $5,000 of taxable 
income. 
"Four per centum on the next $5,000 of taxable income. 
"Four and one-half per centum on the next $5,000 of taxable income. 
"Five per centum on the taxable income in excess of $25,000." 
SEC. 8. Title VI of said Act is amended by adding immediately 
after the end of section 3 of such title the following new section: 
"SEC. 4. (a) OPTIONAL METHOD OF CO:MPI"IAITON.—In lieu of the 
method of computation prescribed by section 3 of this title, a resident 
reporting on a cash basis for any full calendar year who does not claim 
credit for taxes paid by him to any State or Territory of the United 
States or political subdivision thereof uuder the provisions of section 
5 of this title on the whole or any part of his income for such calendar 
year and, if his gross income for such calendar year is $10,000 or 
less, and is derived solely from salaries, wages, dividends, and interest, 
may elect to pay the tax in accordance with a table to be included 
in regulations. 
70 S T A T . ] 
PUBLIC LAW 460-MAR. 31, 1956 
Tl 
"(b) In applying sncli table, to determine whether the taxpayer is 
entitled to the personal exe)nj)tion of $1,000 or $2,000, liis status on 
the last day of his taxable year, as defined in this article, shall control. 
"(c) An individual not living with husband or Avife on the last day 
of the taxable j^ear for the purposes of this article, shall be considered 
as a single person. 
"(d) The election given by this section as to the computation of 
tax due shall be considered to have been made if the taxpayer files the 
return prescribed for such computation and such election shall be 
final and irrevocable. 
"(e) If the taxpayer for any taxable year has filed a return com-
puting his tax without regard to this section, he may not thereafter 
elect for such year to compute his tax under this section. 
"(f) This section shall not apply to any fiduciary or to any married 
resident living with husband or wife at any time during the taxable 
year whose spouse files a return and computes the tax without regard 
to this section or section 3(a) (13) of title I I I of article I, as amended. 
"(g) If a husband and wife living together file separate returns, 
each shall be treated as a single person for the purposes of this 
section. 
SEC. b. Section 5 of title VI of said Act (D. C. Code, sec. 47-156Td) 
is amended by inserting " ( a ) " immediately after "SEC. 5."' and by 
adding at the end thereof the following new subsection: 
"(b) ('KEDIT FOR TAX WITHHELD ON WAGES.—The amount deducted 
and withheld as tax under this article during any calendar year upon 
the wages of any individual shall be allowed as a credit to the recipient 
of the income against the tax imposed by this article, for taxable years 
beginning in such calendar year. If more than one taxable year 
begins in such calendar year such amount shall be allowed as a credit 
against the tax for the last taxable year so beginning." 
SEC. 10. Subsection (a) of section 7 of title X I I of said Act (D. C. 
Code, sec. 47-158(>f) is amended to read as follows: 
"SEC. 7. (a) TIME or PAYMENT.—(1) Except as provided in para-
graph (2) of this subsection, one-half of the total amount of the tax 
due as shown on the taxpayer's return shall be paid to the Collector 
on the 15th day of April following the close of the calendar year and 
the remaining one-half of such tax shall be paid to the Collector on 
the 15th day of October following the close of the calendar year, or, 
if the return be made on the basis of a fiscal year, then one-half of the 
total amount of such tax shall be paid on the 15th day of the fourth 
month following the close of the fiscal year and the remaining one-half 
of such tax shall be paid on the 15th day of the tenth month following 
the close of the fiscal year. 
"(2) INDIVIDUAL INCOME TAXES.—Any amount of individual income 
tax due, in excess of that withheld or remitted by way of a declaration 
of estimated tax, is due and payable in full at the time prescribed in 
this article for filing an income tax return. 
"(3) DEFICIENCIES.—Any deficiency in any tax imposed by this arti-
cle, determined by the Assessor under the provisions of section 5 of 
this title shall be due and payable within ten days from the date of 
the assessment. 
"(4) EMI'LOYERS.—Every employer required to deduct and withhold 
tax under this article shall, for the quarterly period beginning October 
1, 1956, and for each quarterly period thereafter, on or before the last 
day of the month following the close of each quarterly period make 
return to the Assessor and pay over to the Collector the tax required 
to be withheld under this article. 
"(5) JEOPARDY WITHHOLDING ASSESSMENTS.—If the Assessor, in any 
case, has reason to believe that the collection of the tax provided for in 
A p p l i c a t i o n of 
schedule. 
Ante, p« 69> 
D. C. 
1567d. 
Code 47-
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PUBLIC LAW 460-MAR. 31, 1956 
[70 ST 
A T . 
paragraph (4) of subsection (a) of this section is in jeopardy, he may 
require the employer to make such a return and pay such tax at any 
time. 
" (6) PAYMENT OF ESTIMATED TAX.—The estimated tax provided for 
in this article shall be paid as follows: 
"(A) If the declaration is filed on or before April 15 of the taxable 
year, the estimated tax shall be paid in four equal installments. The 
first installment shall be paid at the time of the filing of the declara-
tion ; the second and third on July 15 and October 15 respectively, of 
the taxable year and the fourth on January 15 of the succeeding taxable 
year. 
"(B) If the declaration is filed after April 15 and not after July 15 
of the taxable year and is not required by this article to be filed on or 
before April 15 of the taxable year, tlie estimated tax shall be paid in 
three equal installments. The first installment shall be paid at the 
time of the filing of the declaration; the second on October 15 of the 
taxable year and the third on January 15 of the succeeding taxable 
year. 
"(C) If the declaration is filed after July 15 and not after October 
15 of the taxable year and is not required by this article to be filed 
on or before July 15 of the taxable year, the estimated tax shall be 
paid in two equal installments. The first installment shall be paid 
at the time of the filing of the declaration, and the second on January 
15 of the succeeding taxable year. 
"(D) If the declaration is filed after October 15 of the taxable year, 
and is not required by this article to be filed on or before October 15 
of the taxable year, the estimated tax shall be paid in full at the 
time of the filing of the declaration. 
"(E) If the declaration is filed after the time prescribed in this 
article, including cases where extensions of time have been granted, 
subparagraphs (B), (C) and (D) of paragraph (6) of subsection 
(a) of this section shall not apply, and there shall be paid at the time 
of such filing all installments of estimated tax which would have 
been payable on or before such time if the declaration had been filed 
within the time prescribed in this article, and the remaining install-
ments shall be paid at the times at which, and in the amounts in 
w^hich, they would have been payable if the declaration had been so 
filed. 
Amended decia- 
^^{7) If any amendment of a declaration is filed, the remaining 
installments, if any, shall be ratably increased or decreased, as the 
case may be, to reflect the respective increase or decrease in the esti-
mated tax by reason of such amendment, and if any amendment is 
made after October 15 of the taxable year any increase in the esti-
mated tax by reason thereof shall be paid at the time of making such 
amendment. 
"(8) In the application of paragraphs (4), (5), (6) and (7) of 
subsection (a) of this section to taxpayers reporting income on a 
fiscal year basis, there shall be substituted for the dates specified 
therein, the months corresponding thereto." 
SEC. 11. Section 8 of title X I I of said Act (D. C. Code, sec. 47-
1586g) is amended by insertijig " ( a ) " after "SEC. 8." and by adding 
at the end thereof the following new subsections: 
"(b) WITHHOLDING or TAX BY EMPLOYER.—Every employer mak-
ing payment of wages on or after October 1, 1956, to any employee 
as defined in this article, shall deduct and withhold a tax upon such 
wages, such tax to be determined by one of the following methods, to 
be elected by the employer, subject to the approval of the Assessor, 
with respect to any employee— 
70 STAT.] 
PUBLIC LAW 460-MAR. 31, 1956 
78 
in accordance with a percentage method of withholding similar 
in principle to that under section oJ:02 of the Internal Revenue 
Code of 1954, to be included in regulations; 
feuic^o"* 
in accordance with tables similar in principle to those con-
tained in section 3402 of the Internal Revenue Code of 1954, to 
be included in regulations; 
in accordance with a percentage of the amount of tax withheld 
under section 3402 of the Internal Revenue Code of 1954, or com-
parable provision in effect at the time with respect to the with-
holding of United States income tax, such percentage to be 
included in regulations; or 
by such other method as may be prescribed in regulations. 
"(1) If wages are paid wdth respect to a period which is not a 
payroll period, the amount to be deducted and withheld shall be that 
applicable in the case of a miscellaneous payroll period containing 
a number of days, including Sundays and holidays, equal to the 
number of days in the period with respect to which such wages are 
paid, 
"(2) In any case in which wages are paid by an employer without 
regard to any payroll period or other period, the amount to be deducted 
and withheld shall be that applicable in the case of a miscellaneous 
payroll period containing a number of days equal to the number of 
days (including Sundays and holidays) which have elapsed since the 
4ate of the last payment of such wages by such employer during the 
calendar year, or the date of commencement of employment with 
such employer during such year, or January 1 of such year, which-
ever is the later. 
" (3) In determining the amount to be deducted and withheld under 
this section the wages may, at the election of the employer, be com-
puted to the nearest dollar. 
" (4) The Commissioners may, by regulations, authorize employers— 
"(A) to estimate the wages which will be paid to any employee 
in any quarter of the calendar year ; 
"(B) to determine the amount to be deducted and withheld 
upon each payment of wages to such employee during such quarter 
as if the appropriate average of the wages so estimated con-
stituted the actual wages paid; and 
"(C) to deduct and withhold upon any payment of wages to 
such employee during such quarter such amount as may be neces-
sary to adjust the amount actually deducted and withheld upon 
the Avages of such employee during such quarter to the amount 
that would be required to be deducted and withheld during such 
quarter if the payroll period of the employee were quarterly. 
"(5) The Commissioners are authorized to provide by regulation, 
under such conditions and to such extent as they deem proper, for 
withholding in addition to that otherwise required under this sec-
tion in cases in which the emj^loyer and the employee agree to such 
additional withholding. 
Such additional withholding shall for all 
purposes be considered the tax required to be deducted and withheld 
under this section. 
"(c) OVERLAPPING PAY PERIODS.—If payment of wages is made to 
an employee by an employer— 
"(1) with respect to a payroll period or other period, any part 
of which is included in a payroll period or other period with 
respect to w^hicli w^ages are also paid to such employee by such 
employer; 
"(2) Avithout regard to any payroll period or other period, but 
on or prior to the expiration of a payroll period or other period 
with respect to which wages are also paid to such employee by 
such employer; 
74 
PUBLIC LAW 460-MAR. 31, 1956 
[TO STAT. 
"(3) with respect to a period beginning in one and ending 
in another calendar year; or 
"(4) through an agent, fiduciary, or other person who also has 
the control, receipt, custody, or disposal of, or pays the wages 
payable by another employer to such employee, the manner of 
withholding and the amount to be deducted and withheld under 
this section shall be determined in accordance with regulations 
promulgated by the Commissioners under which the withholding 
exemption allowed to the employee in any calendar year shall 
approximate the withholding exemption allowable with respect 
to an annual payroll period. 
"(d) INCLUDED AND EXCLUDED WAGES.—If the remuneration paid 
by an employer to an employee for services performed during one-
half or more of any payroll period of not more than thirty-one con-
secutive days constitutes wages, all the remuneration paid by such 
employer to such employee for such period shall be deemed to be 
wages; but if the remuneration paid by an employer to an employee 
for services performed during more than one-half of any such payroll 
period does not constitute wages, then none of the remuneration paid 
by such employer to such employee for such period shall be deemed 
to be wages. 
"(e) WITHHOLDING 
EXEMPTIONS.— (1) An 
employee 
receiving 
wages shall on any day be entitled to the withholding exemptions 
allowed under this article. 
"(2) Every employee shall, on or before October 1, 1956, or before 
the date of conunencement of employment, whichever is later, furnish 
his employer with a signed withholding exemption certificate relating 
to the withholding exemptions which he claims, which in no event 
shall exceed the number to which he is entitled. 
"(3) Withholding exemption certificates shall take effect as of the 
beginning of the first payroll period ending, or the first payment of 
wages made without regard to a payroll period, on or after the date 
on which such certificate is so furnished: Provided, That certificates 
furnislied before October 1, 1956, shall be considered as furnished on 
that date. 
"(4) A withholding exemption certificate which takes effect under 
this section shall continue in effect with respect to the employer until 
another such certificate takes effect under this section. If a withhold-
ing exemption certificate is furnished to take the place of an existing 
certificate, the employer, at his option, may continue the old certificate 
in force with respect to all wages paid on or before the first status 
determination date, January 1 or July 1 of each year, which occurs 
at least thirt}^ days after the date on which such new certificate is 
furnished. 
"(5) If, on any day during the calendar year, the withholding 
exemptions to which the employee may reasonably be expected to be 
entitled at the beginning of his next taxable year is different from the 
exemptions to which the employee is entitled on such day, the employee 
shall in such cases and at such times as the (Commissioners may pre-
scribe, furnish the employer with a withholding exemption certificate 
relating to the exemptions which he claims with respect to such next 
taxable year, which shall in no event exceed the exemptions to which 
he may reasonably be expected to be so entitled. 
Exemption certifi-
cates issued pursuant to this subsection shall not take effect with 
respect to any payment of wages made in the calendar year in which 
the certificate is furnished. 
"(6) If, on any day during the calendar year, the withholding 
exemptions to which the employee is entitled is less than the with-
holding exemptions claimed by the employee on the withholding 
70 STAT.] 
PUBLIC LAW 460-MAR. 31, 1956 
f5 
exemption certificate then in effect with respect to him, the employee 
shall, within ten clays thereafter, furnish the employer with a new 
withholding exemption certificate relating to the withholding exemp-
tions which the employee then claims, which shall in no event exceed 
the exemptions to Avhich he is entitled on such day. If, on any day 
during the calendar year, the withholding exemptions to which the 
employee is entitled is greater than the withholding exemp^tions 
claimed, the employee may furnish the employer with a new with-
holding exemption certificate relating to the withholding exemptions 
which the employee then claims, which shall in no event exceed the 
exemptions to which he is entitled on such day. 
"(7) Withholding exemption certificates shall be in such form and 
contain such information as the Commissioners may by regulations 
prescribe. 
"(f) 
FAILURE To WITHHOLD OR PAY AMOUNTS WITHHELD.—(1) 
Every employer, who fails to withhold or pay to the Collector any 
sums required by this section to be withheld and paid, shall be per-
sonally and individually liable therefor to the District of Columbia; 
and any sum or sums withheld in accordance with the provisions of 
this section shall be deemed to be, and shall be, held in trust by the 
employer for the District of Columbia. 
"(2) The District of Columbia shall have a lien upon all the prop-
erty of any employer who fails to withhold or pay over to the Collector 
sums required to be withheld under this section. If the employer with-
holds but fails to pay over the amounts withheld to the Collector the 
lien shall accrue on the date the amounts were withheld. 
If the 
employer fails to withhold, the lien shall accrue on the date the 
amounts were required to be withheld. 
"(g) STATEMENT To B E FURNISHED EMPLOYEE.— (1) Every person 
required to deduct and withhold from an employee a tax under this 
section, or who would have been required to deduct and withhold 
a tax under this section if the employee had claimed no more than one 
withholding exemption, shall furnish to each such employee in respect 
to the wages paid by such person to such employee during the calendar 
year, on or before January 31 of the succeeding year, or, if his em-
ployment is terminated before the close of such calendar year, on 
the day on which the last paj-ment of wages is made, a written state-
ment sliowing the following: 
" (A) The name and address of such person; 
"(B) The name and address of the employee and his social security 
account number; 
"(C) The total amount of wages as defined in this article; and 
"(D) The total amount deducted and withheld as tax under this 
section. 
"The statement required to be furnished by this subsection in respect 
of any wages shall be furnished at such other times, shall contain 
such other information, and shall be in such form, as the Commis-
sioners may by regulation prescribe. 
A duplicate of such statement 
if made and filed in accordance with regulations prescribed by the 
Commissioners shall constitute the return required to be made in 
respect to such wages. 
"(2) The Commissioners may promulgate regulations providing 
for reasonable extensions of time, not in excess of thirty days, to 
employers required to furnish statements under this subsection. 
"(h) LIABILITY FOR TAX WITHHELD.—An employer shall be liable 
for the payment of tax required to be deducted and Avithheld under 
this section. 
Such tax shall be paid to the Collector and shall not be 
paid to any other person. 
T6 
PUBLIC LAW 460-MAR. 31, 1956 
[70 STAT. 
"(i) DECLARATIONS, REQUIREMENTS, TIME FOR FILING.— (1) Every 
person residing or domiciled in tlie District at the times prescribed in 
paragraph (4) of this subsection shall, at such times, make a declara-
tion of his estimated tax for the taxable year if— 
"(A) the gross income for the taxable year can reasonably be 
expected to consist of wages and of not more than $1,000 from 
sources other than such wages, and can reasonably be expected to 
exceed the total amount of the personal exemptions to which he 
is entitled under this article plus $5,000; or 
"(B) the gross income can reasonably be expected to include 
more than $1,000 which is not subject to the withholding provi-
sions of this article, and can reasonably be expected to exceed the 
personal exemptions to which he is entitled under this article, 
plus $500. 
reqiS^ld^*""" "*** "^^^^ requirement shall not apply to any elective officer of the Gov-
ernment of the United States or any employee on the staff of an 
elected officer in the legislative branch of the Government of the 
United States if such employee is a bona fide resident of the State of 
residence of such elected officer, or any officer of the executive branch 
of such Government whose appointment to the office held by him Avas 
by the President of the United States and subject to confirmation 
by the Senate of the United States and whose tenure of office is at 
the pleasure of the President of the United States, unless such officers 
are domiciled within the District on the last day of the taxable year. 
Under this article, a declaration of estimated tax shall be considered 
a return of income. 
"(2) In the declaration required under paragraph (1) of this sub-
section, the individual shall state— 
"(A) the amount which he estimates as the amount of income 
tax due under this article for the taxable year; 
"(B) the amount which he estimates as the credit for tax with-
held for the taxable year under this article; 
"(C) the excess of the amount estimated under subparagraph 
(A) over the amount estimated under subparagraph (B), which 
excess for purposes of this section shall be considered the esti-
mated tax for the taxable year; and 
"(D) such other information as may be prescribed in regula-
tions promulgated by the Commissioners. 
"(3) In the case of a husband and wife, a single declaration under 
this section may be made by them jointly, in which case the liability 
with respect to the estimated tax shall be joint and several. No joint 
declaration may be made if the husband and wife are separated under 
a decree of divorce or of separate maintenance, or if they have different 
taxable years. If a joint declaration is made but a joint return is 
not made for the taxable year, the estimated tax for such year may be 
treated as the estimated tax of either husband or wife, or may be 
divided between them. 
"(4) The declaration required under paragraph (1) of this sub-
section shall be filed with the Assessor on or before April 15 of the 
taxable year, except that if the requirements of paragraph (1) of this 
subsection are first met— 
"(A) after April 1 and before July 2 of the taxable year, the 
declaration shall be filed on or before July 15 of the taxable 
year; 
"(B) after July 1 and before October 2 of the taxable year, 
the declaration shall be filed on or before October 15 of the 
taxable year; or 
"(C) after October 1 of the taxable year, the declaration shall 
be filed on or before January 15 of the succeeding taxable year: 
70 S T A T . ] 
PUBLIC LAW 460-MAR. 31, 1966 
77 
Provided, That the declaration required to be filed during 1956 
may be filed not later than October 15, 1956, if the requirements 
of paragraph (1) of this subsection are fulfilled at any time 
prior to October 1, 1956. 
"(5) An individual may make amendments of a declaration filed 
during the taxable year under this subsection, under regulations pre-
scribed by the Commissioners. 
"(6) If on or before January 15 of the succeeding taxable year 
the taxpayer files a return for the taxable year for which the declara-
tion is required and pays in full the amount computed on the return 
as payable, then under regulations prescribed by the Commissioners— 
"(A) if the declaration is not required to be filed during the 
taxable year, but is required to be filed on or before such January 
15, such return shall, for the purposes of this section, be consid-
ered as such declaration; and 
"(B) if the tax sliown on tlie return, reduced by the credits 
under this article, is greater than the estimated tax shown in a 
declaration previously made or, in the last amendment tliereof, 
such return shall, for the purposes of this section, l>e considered as 
the amendment of the declaration permitted by this subsection 
to be filed on or before sucli January 15. 
"(7) The Commissioners may promulgate regulations governing 
reasonable extensions of time for filing declarations and paying the 
estimated tax. Except in tlie case of taxpayers who are abroad, no such 
extensions shall be for more than six months. 
"(8) If the taxpayer is unable to make his own declaration, the 
declaration shall be made by a ih\\y authorized agent or by the 
guardian or other person charged with the care of the person or prop-
erty of such taxpayer. 
" (9) The provisions of section 4 of tile V of this article shall apply 
^i stat^^wa. 
to a declaration of estimated tax. 
" (10) Payment of the estimated tax, or any installment thereof, shall 
be considered payment on account of the tax for the taxable year. 
"(j) RELi?:r FROM ONK-HALF OF IXCOJUE TAX LIABIUTY FOR THK 
FIRST TAXABLE YEAR UXDER WrniHOLDixo.—One-half of the liability 
for the income tax imposed by this Act for the calendar year 1956, or 
the fiscal year of a taxpayer beginning during such calendar year, upon 
any resident of the District (other than fiduciaries^ shall be discharged. 
The remainder of the total amount of the income tax due as shown on 
the taxpayer's return shall be paid to the collector on the 15th of April, 
1957, or if the return be made on the basis of a fiscal year the remainder 
of the total amount of such tax shall be paid on the fifteenth day of the 
fourth month following the close of the fiscal year. 
"(k) WlTHHOLDlNO OF IxCOZSrE TAX AND PAYMEXT OVER T
O COL-
L
E
C
T
O
R B
Y THE UxriED STATES.—(1) The Secretary of the Treasury 
of the United States, pursuant to regulations pronmlgated by the Presi-
dent, is authorized and directed to enter into an agreement with the 
Connnissioners, within one hundred and twenty days of the request for 
agreement from the Commissioners. 
Such agreement shall provide 
that the head of each department or agency of the United States shall 
comply with the requirements of this article in the case of employees 
of such agenc}' or department who are subject to income taxes imposed 
by this article, and whose regular place of employment is within the 
District of Columbia. 
No such agreement shall apply with respect to 
compensation for service as a member of the Armed Forces of the 
United States, or with respect to compensation of an employee who is 
not a resident of the District of Columbia as defined in this article. 
"(2) Nothing in this subsection shall be deemed to consent to the 
applicability of any provision of law which has the effect of imposing 
D. C. Code 47-
1564c. 
78 
PUBLIC LAW 4eO-MAR. 31, 1966 
[70 ST A T . 
Refunds. 
Credits. 
Interest. 
Application 
refund* 
for 
D. C. 
1586g. 
Code 47-
more burdensome requirements upon the United States than it imposes 
upon other employers, or which has the effect of subjecting the United 
States or any of its officers or employees to any penalty or liability by 
reason of the provisions of this subsection." 
SKC. 12. (a) Section 11 of title X I I of said Act (D. C. Code, sec. 
47-lo8(ij) is amended by inserting " ( a ) " after ''SEC. 11.". 
(b) The first sentence of such section 11 of title X I I is amended to 
read as follows: "Except as to any deficiency taxes assessed under the 
provisions of section 5 of this title, where there has been an overpay-
ment of any tax imposed by this article, the amount of such overpay-
ment may be credited against any liability in respect of any income 
or franchise tax or installment thereof (whether such tax was assessed 
as a deficiency or otherwise), on the part of the person who made 
the overpayment, and the balance shall be refunded to such person." 
(c) The proviso in such section 11 of title X I I is amended by strik-
ing out "4 per centum per annum" and inserting in lieu thereof "one-
third of 1 per centum per month or portion of a month". 
(d) Such section 11 of title X I I is further amended by inserting at 
the end thereof the following new subsections: 
"(b) REFUND TO EMPLOYER.— (1) Where there has been an over-
payment of tax \mder section 8 of this title, refund or credit shall be 
made to the employer only to the extent that the amount of such over-
payment was not deducted and withheld under section 8 of this title 
by the employer. 
"(2) ITnless written application for refund or credit is received by 
the Assessor from the employer within three years from the date the 
overpayment was made, no refund or credit shall be allowed. 
"(c) REFI XD or OVERPAYMENT OF TAX WITHHELD.— (1) Where the 
amount of the tax withheld at the source under section 8 of this title 
exceeds the taxes imposed by this article against which the tax so 
withheld may be credited under this section, the amount of such excess 
shall be considered an overpayment: Provided^ That, any other pro-
vision of law notwithstanding, interest on any overpayment of taxes 
collected under the withholding provisions of this article and under 
any declaration of estimated tax shall not begin to accrue until ninety 
days after the overpaj'ment is made or after the date of filing of a 
final return, whichever is later. 
" (2) PRESUMPTION AS TO DATE OF PAYMENT.—For the purposes of this 
section, any tax actually deducted and withheld at the source during 
any calendar year under this article shall, in respect of the recipient 
of the income, be deemed to have been paid on the fifteenth day of the 
fourth month following the close of the taxable year with respect to 
w^hich such tax is allowable as a credit under this article. 
For the 
purpose of this section, any amount paid prior to the fifteenth day of 
the fourth month following the close of the taxable year as estimated 
tax for such taxable year shall be deemed to have been paid on the 
fifteenth day of the fourth month following the close of such taxable 
year. 
"(3) Authority to refund overpayments of taxes collected pursuant 
to section 8 of this title is vested in the Commissioners or their duly 
authorized representatives. 
Such refunds shall be made from moneys 
paid pursuant to the provisions of section 8 of this title and retained 
in a special account in the Treasury of the United States. The total 
amount so retained shall not exceed $500,000 at any one time. Any 
excess in such special account not required for refunding overpayments 
collected pursuant to section 8 of this title at any time, as determined 
by the Assessor, shall be transferred to the general fund of the 
District." 
70 S T A T . ] 
PUBLIC LAW 460-MAR. 31, 1956 
79 
SEC. 13. Section 1 of title X I I I of said Act (D. C. Code, sec. 
47-1589) is amended to read as follows: 
"SEC. 1. (a) FAILURE TO FILE RETURN.—In case of any failure to 
make and file a return required by this article, within the time pre-
scribed by law or prescribed by the Commissioners or Assessor in 
pursuance of law, 5 per centum of the tax shall be added to the tax 
for each month or fraction thereof that such failure continues, not 
to exceed 25 per centum in the aggregate, except that when a return 
is filed after such time and it is shown that the failure to file it was 
due to reasonable cause and not due to willful neglect, no such addition 
shall be made to the tax. With respect to declarations of estimated 
tax, for the purposes of this subsection, the amount and due date of 
each installment shall be the same as if a declaration had been filed 
within the time prescribed showing an estimated tax equal to the 
correct tax reduced by the amount of credit for tax withheld. 
"(b) FAILURE To FILE EMPLOYER'S QuARn':RLY RETURN.—Any em-
ployer required to withhold taxes on wages and make quarterly returns 
to the Assessor and to make payment of amounts withheld to the Col-
lector who fails to withhold such taxes, or to make such returns, or 
who fails to remit amounts collected to the Collector, shall be subject 
to a civil penalty (in addition to criminal penalties provided for in 
this article) equal to 25 per centum of the amount of taxes that should 
have been properly withheld and paid over to the Collector for each 
such failure. 
Such penalty shall be assessed by the Assessor and 
collected by the Collector. 
"(c) UNDERESTIMATE or TAX BY RESIDENTS.—If 80 per centum of the 
tax, determined without regard to the amount of credit for tax with-
held, exceeds the estimated tax, increased by such credit, there shall 
be added to the tax an amount equal to such excess, or equal to 6 per 
centum of the amount by which such tax so determined exceeds the 
estimated tax so increased, whichever is the lesser. 
This subsection 
shall not apply to the taxable year in which falls the death of the 
taxpayer, nor shall it apply to the taxable year in which the taxpayer 
makes a timely payment on April 15, July 15, and October 15, of such 
year, and January 15 of the succeeding year, and the total of all such 
payments is an amount at least as great as though computed on the 
basis of the facts shown on his return for the preceding taxable year. 
"(d) COLLECTION or PENALTIES ADDED TO TAX.—The amount added 
to any tax under this section shall be collected at the same time and in 
the same manner and as a part of the tax unless the tax has been paid 
before the discovery of the neglect, in which case the amount so added 
shall be assessed and collected." 
SEC. 14. Sections 2, 4, and 5 of title X I I I of said Act (D. C. Code, 
sees. 47-1589a, 1589c, 1589d) are amended by striking out "6 per cen-
tum per annum" at each place where it appears in such sections and 
inserting in lieu thereof at each such place: "one-half of 1 per centum 
per month or portion of a month". 
SEC. 15. Section 1 of title XIV of said Act (D. C. Code, sec. 47- Licenses. 
1591) is amended by inserting " ( a ) " immediately after "SEC. 1." and 
by adding at the end thereof the following new subsection: 
"(b) 'ftjADE, BUSINESS, OR PROFESSIONAL LICENSE.—Every person, 
other than a corporation, who as an individual, sole proprietor, part-
ner, associate, or joint venturer shall engage in or conduct a trade, 
business, or profession, other than that of registered nurse or practical 
nurse, in the District of Columbia which is excluded from the imposi-
tion of the District of Columbia tax on unincorporated businesses 
under the definition set forth in section 1 of title VIII of this article, 
D. C. code 4 7-
shall apply for and obtain an annual revenue license. Applications 
for licenses shall be filed w^th the Assessor prior to December 1st of 
80 
PUBLIC LAW 460-MAR. 31, 1956 
[70 ST A T . 
Fee. 
Applicability. 
Nontr an sf er-
ability. 
Effective date. 
each year for licenses for the succeeding calendar year upon forms 
prescribed and furnished by the Assessor, and each application shall 
be accompanied by a fee of $25. The first calendar year to which this 
annual revenue license shall be applicable is 1957. Every such person 
who commences to engage in or conduct a trade, business, or profes-
sion, other than that of registered nurse or practical nurse, which is 
excluded from the imposition of the District of Columbia tax on unin-
corporated businesses under the definition set forth in section 1 of title 
VIII of this article, on or after January 1, 1957, shall obtain such a 
license within sixty days after the date of commencement of such 
trade, business, or profession in the District of Columbia." 
SEC. 16. Section 2 of title XIV of said Act (D. C. Code, sec. 47-
1591a) is amended by striking out the last sentence and inserting in 
lieu thereof the following new sentence: "No licenses issued under this 
title may be transferred to any other person." 
SEO. 17. Section 3 of title" XIV of said Act (D. C. Code, sec. 47-
1591b) is amended by striking out "corporations or unincorporated 
businesses" and inserting in lieu thereof "persons". 
SEC. 18. Section 7 of title X I V of said Act (D. C. Code, sec. 47-
1591f) is amended by striking out "Any corporation or unincorpo-
rated business" and inserting in lieu thereof "Any person". 
SEC. 19. Unless otherwise provided, the provisions of this title shall 
be applicable to taxable years beginning after December 31, 1955. 
"Retail s a l e " , 
etc. 
63 Stat. 114. 
Rentals. 
Ezen:v>tions. 
'Sales price' 
'Sale; selling". 
TITLE II—AMENDMENTS TO DISTRICT OF COLUMBIA 
SALES TAX ACT AND DISTRICT OF COLUMBIA USE 
TAX ACT 
SEC. 201. Section 114 (a) (6) of the District of Columbia Sales 
Tax Act, as amended (63 Stat. 112; D. C. Code, sec. 47-2601, par. 14 
(a) (6)), is amended to read as follows: 
"(6) The sale or charges for possession or use of any article of 
tangible personal property granted under a lease or contract, regard-
less of the length of time of such lease or contract or whether such 
lease or contract is oral or written; in such event, for the purposes 
of this title, such lease or contract shall be considered the sale of such 
article and the tax shall be computed and paid by the vendor upon the 
rental paid: Provided, hoiaever, That the gross proceeds from the 
rental of films, records, or any type of sound transcribing to theaters 
and radio and television broadcasting stations shall not be considered 
a retail sale: Provided further, That the gross proceeds from the rental 
of textiles, the essential part of which rental includes recurring service 
of laundering or cleaning thereof, shall not be considered a retail sale." 
SEC. 202. Section 116 (a) of said Act (D. C. Code, sec. 47-2601, 
par. 16 (a)) is amended by adding at the end thereof the following 
new paragraph: 
"(4) Amounts charged for any cover, minimum, entertainment, 
or other service in hotels, restaurants, cafes, bars, and other estab-
lishments where meals, food, or drink, or other like tangible personal 
property is furnished for a consideration." 
SEC. 203. Section 117 of said Act (D. C. Code, sec. 47-2601, par. 17) 
is amended to read as follows: 
"SEC. 117. 'Sale' and 'selling' mean any transaction whereby title 
or possession, or both, of tangible personal property is or is to be 
transferred by any means whatsoever, including rental, lease, license, 
or right to reproduce or use, for a consideration, by a vendor to a 
purchaser, or any transaction whereby services subject to tax under 
this title are rendered for consideration or are sold to any purchaser 
70 S T A T . ] 
PUBLIC LAW 460-MAR. 31, 1956 
81 
by any vendor, and shall include, but not be limited to, any 'sale at 
retail' as defined in this title. Such consideration may be either in 
the form of a price in money, rights, or property, or by exchange 
or barter, and may be payable immediately, in the future, or by 
installments." 
SEC. 204. (a) Section 128 (d) (2) of said Act (D. C. Code, sec. 
47-2605 (d) (2)) is repealed. 
(b) Section 128 (n) of said Act (D. C. Code, sec. 47-2605 (n)) 
is amended to read as follows: 
"(n) Sale of motor vehicles and trailers which are subject to the 
provisions of title I I I of the District of Columbia Revenue Act of 
1949." 
SEC. 205. Section 201 (a) (4) of the District of Columbia Use Tax 
Act, as amended (63 Stat. 124; D. C. Code, sec. 47-2701, par. 1 (a) 
(4)), is amended to read as follows: 
"(4) The sale or charges for possession or use of any article of 
tangible personal property granted under a lease or contract, regard-
less of the length of time of such lease or contract or whether such 
lease or contract is oral or written; in such event for the purposes of 
this title, such lease or contract shall be considered the sale of such 
article and the tax shall be computed and paid by the vendor upon 
the rental paid: Provided, however, That the gross proceeds from the 
rental of films, records, or any type of sound transcribing to theaters 
and radio and television broadcasting stations shall not be considered 
a retail sale: Provided further, 
That the gross proceeds from the 
rental of textiles, the essential part of which rental includes recurring 
service of laundering or cleaning thereof, shall not be considered a 
retail sale." 
SEC. 206. The provisions of this title shall take effect on the first 
day of the first month which begins on or after the sixtieth day after 
the date of enactment of this Act. 
Repeal. 
M o t o r vehicleH 
and trailers. 
63 Stat. 128. 
D. C. Code 40-
603(j) and note, 40-
603-1. 
L e a s e or con-
tract. 
Exemptions. 
Effective date. 
TITLE III—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA ALCOHOLIC BEVERAGE CONTROL ACT 
SEC. 301. Section 23 (a) of the District of Columbia Alcoholic 
Beverage Control Act, as amended (48 Stat, 319; D. C. Code, sec, 25-
124), is amended to read as follows: 
"SEC. 23. (a) There shall be levied, collected, and paid on all of the 
following-named beverages manufactured by a holder of a manufac-
turer's license and on all of the said beverages imported or brought into 
the District by a holder of a wholesaler's license, except beverages as 
may be sold to a dealer licensed under the laws of any State or Terri-
tory of the United States and not licensed under this Act, and on 
all beverages imported or brought into the District by a holder of a 
retailer's license, a tax at the following rates to be paid by the licensee 
in the manner hereinafter provided: (1) a tax of 15 cents on every 
wine-gallon of wine containing 14 per centum or less of alcohol by 
volume, other than champagne, sparkling wine, and any wine arti-
ficially carbonated, and a proportionate tax at a like rate on all frac-
tional parts of such gallon; (2) a tax of 33 cents on every wine-
gallon of wine containing more than 14 per centum of alcohol by 
volume, other than champagne, sparkling wine, and any wine arti-
ficially carbonated, and a proportionate tax at a like rate on all frac-
tional parts of such gallon; (3) a tax of 45 cents on every wine-gallon 
of champagne, sparkling wine, and any wine artificially carbonated, 
and a proportionate tax at a like rate on all fractional parts of such 
gallon; (4) a tax of $1,25 on every wine-gallon of spirits and a pro-
portionate tax at a like rate on all fractional parts of such gallon; 
68 Stat, 113. 
Tax rates. 
69225 O - 57 - 10 (Vol. 70) 
82 
PUBLIC LAW 460-MAR. 31, 1956 
[70 ST A T , 
Stamp r e q u i re-
in ents. 
4 9 Stat. 901. 
Stamp payment. 
48 Stat. 319. 
D. C. Code 25-
102. 
48 Stat. 319. 
D. C. Code 25-
102. 
(5) and a tax of $1.25 on every wine-gallon of alcohol and a propor-
tionate tax at a like rate on all fractional parts of such gallon." 
SEC. 302. (a) The second sentence of subsection (e) of section 23 
of said Act (D. C. Code, sec. 25-124 (e)) is amended to read as follows: 
"Upon taxable beverage imported or brought into the District of 
Columbia by any wholesaler licensed under this Act, the stamps 
required by this Act shall be affixed before the removal of the beverage 
from the place of business or warehouse of the said wholesaler for 
delivery to a purchaser." 
(b) The last sentence of subsection (k) of section 23 of said Act 
is amended by striking out "and nontaxable light wines". 
SEC. 303. Within ten days after the effective date of this title, every 
holder of a retailer's license under said District of Columbia Alcoholic 
Beverage Control Act shall file with the Alcoholic Beverage Control 
Board a sworn statement on a form to be prescribed by the Commis-
sioners showing the number of each kind and denomination of stamps 
denoting the payment of beverage taxes held or possessed by such 
licensee or anyone for him on the day on which this title becomes 
effective, or on the following day if the effective date be a Sunday, 
other than stamps affixed to the containers of beverages manufactured 
in or imported into the District prior to the effective date of tliis title, 
and shall, within fifteen days after the effective date of this title, pay 
to the Collector of Taxes, the difference between the amount of tax 
represented by such stamps at the time of purchase from the Collector 
of Taxes and the amount of tax imposed by the Alcoholic Beverage 
Control Act as amended by this title, represented by such stamps. 
SEC. 304. Within ten days after the effective date of this title, every 
holder of a manufacturer's license, class A, and every holder of a 
wholesaler's license under the District of Columbia Alcoholic Beverage 
Control Act shall file with the Alcoholic Beverage Control Board a 
sworn statement on a form prescribed by the Commissioners showing 
the amount and kind of all beverages, except (1) beer, (2) wine con-
taining 14 per centum or less of alcohol by volume other than cham-
pagne, sparkling wine and wine artificially carbonated, and (3) bever-
ages upon which required stamps have been affixed, held, or possessed 
by him in the District at the beginning of the day this title becomes 
effective and shall state the number of each kind and denomination of 
stamps necessary for the stamping of such beverages so held or pos-
sessed. 
Every such licensee, within ten days after the effective date 
of this title, shall also file with the Alcoholic Beverage Control Board 
a sworn statement on a form to be prescribed by the Commissioners 
showing the number of each kind and denomination of stamps denot-
ing the payment of beverage taxes (other than stamps denoting the 
payment of beverage taxes on alcohol and other than stamps affixed to 
the containers of beverages manufactured in or imported into the 
District prior to the effective date of this title) held or possessed by 
such licensee or anyone for him at the beginning of the day on which 
title becomes effective. 
Every such licensee shall within fifteen days 
after the effective date of this title pay to the Collector of Taxes for all 
stamps not necessary for the stamping of beverages shown on the sworn 
statement hereinbefore required to be filed with the Alcoholic Beverage 
Control Board the difference between the amount of tax represented 
by such stamps at the time of purchase from the Collector of Taxes and 
the amount of tax imposed by the Alcoholic Beverage Control Act, as 
amended by this title, represented by such stamps. 
Should the number 
of any kind of denomination of stamps so held by a licensee be less than 
the number necessary for the stamping of the beverages shown on said 
sworn statement, the Collector of Taxes is authorized and directed 
to sell to such licensee, at the rates prescribed for such stamps prior 
70 S T A T . ] 
PUBLIC LAW 460-MAR. 31, 1956 
83 
to the effective date of this title, such stamps as may be necessary for 
the stamping of such beverages. 
In the event any of the beverages 
shown on said sworn statement are sohl to a dealer licensed under 
the laws of any State or Territory of the United States and not licensed 
under the Alcoholic Beverage Control Act, such sale shall, within ten 
days thereafter, be reported to the Alcoholic Beverage Control Board 
and within said ten days such licensee shall pay to the Collector of 
Taxes on all stamps held by him for the stamping of such beverages 
the difference between the amount of tax represented by such stamps 
at the time of purchase from the Collector of Taxes and the amount of 
tax imposed by the Alcoholic Beverage Control Act, as amended by this 
title, represented by such stamps. 
SEC. 305. Subsection (a) of section 40 of said Act (D. C. Code, sec. 
25-138), is hereby further amended by striking out "$1.25" and insert-
ing in lieu thereof "$1.50", 
SEC. 306. Every holder of a manufacturer's, wholesaler's, or retailer's 
license under said District of Columbia Alcoholic Beverage Control 
Act shall keep and preserve for a period of six months after the effec-
tive date of this title the inventories or other records made which form 
the basis for the information furnished on the sworn statements re-
quired to be filed under this title. 
SEC. 307. Any violation of the provisions of this title shall constitute 
a violation under the District of Columbia Alcoholic Beverage Control 
Act and regulations promulgated pursuant thereto. 
SEC. 308. The provisions of this title shall take effect on the first day 
of the first month which begins on or after the thirtieth day after the 
date of enactment of this Act. 
Tax on beer. 
68 Stat. US. 
Preservation 
records. 
of 
Violation. 
Effective date. 
TITLE IV—FEDERAL PAYMENT 
SEC. 401. Section 2 of article VI of the District of Columbia Revenue 
Act of 1947 (D. C. Code, sec. 47-2501b) is amended to read as follows: 
"SEC. 2. (a) There are hereby authorized to be appropriated, in 
addition to the sums appropriated under section 1 of this article, as 
annual payments by the United States toward defraying the expenses 
of the Government of the District of Columbia, the sum of $9,000,000 
for each of the fiscal years 1955 and 1956, and the sum of $12,000,000 
for the fiscal year 1957, and for each fiscal year thereafter: Provided, 
That so much of the aggregate annual payments by the United States 
appropriated under this article to the credit of the General Fund as 
is in excess of $13,000,000 for each of the fiscal years 1955 and 1956, and 
$16,000,000 for the fiscal year 1957 and subsequent fiscal years shall 
be available for capital outlay only, and then on a cumulative total 
basis only to the extent of not more than 50 per centum of the cumula-
tive total of capital outlay appropriations payable from such General 
Fund which becomes available for expenditure on and after July 1, 
1954. 
"(b) If in any fiscal year or years a deficiency exists between the 
amount appropriated and the amount authorized by this article to be 
appropriated, additional appropriations are hereby authorized for 
subsequent fiscal years to pay such deficiency or deficiencies. 
"(c) The payments authorized by this section shall be credited to 
the General Fund of the District of Columbia." 
68 Stat. 113. 
Appropriation. 
Deficiencies. 
D. C. 
Fund. 
G e n e r a l 
TITLE V—MISCELLANEOUS PROVISIONS 
SEC. 501. The Lucy Webb Hayes National Training School for 
Deaconesses and Missionaries is hereby relieved from liability to the 
Sibley Hospital. 
84 
PUBLIC LAW 461-APR. 2, 1956 
[70 S T A T . 
District of Columbia for real estate taxes assessed against it upon 
land designated as parcel 22/73 in the District of Columbia for the 
period from July 1,1953, to December 31,1954. 
TITLE VI—GENERAL PROVISIONS 
66 Stat. 824. 
D. C. Code 1 app. 
SEC. 001. REGULATIONS.—The Commissioners of the District of 
Columbia are authorized to make rules and regulations to carry out 
the provisions of this Act. 
SEC. 602. SEPARABILITY CLATTSE.—If any provision of this Act or 
the application thereof to any person or circumstances is held invalid, 
the remainder of the Act, and the application of such provision to 
other persons or circumstances, shall not be affected thereby. 
SEC. 603. Wherever any officer or agency of the District, other than 
the Commissioners of the District of Columbia, is mentioned in this 
Act, such officer or agency shall be deemed to be the officer or agency 
so mentioned, or the officer, officers, agency or agencies succeeding to 
the functions of the officer or agency so mentioned, pursuant to 
Reorganization Plan Numbered 5 of 1952. 
Approved March 31, 1956. 
April 2, 1956 
[S. J. Res. 95] 
Public Law 461 
CHAPTER 
155 
JOINT RESOLUTION 
To authorize the Amevk-aw Battle Monniuents Commission to prepare plaus and 
estimates for the erection of a suitable memorial to General .John .J. Pershing. 
G e n . 
J o hn 
Pershing. 
Memorial. 
Resolved by the Senate and IIovHe of Repfesentatire-s of the United 
States of America in Congress assembled. That the American Battle 
Monimients C!lommission, whose former Chairman was the late John 
J. Pershing, General of the Armies of the United States, is authorized 
and directed to prepare plans and estimates for the erection of a suit-
able memorial to General John J. Pershing, together with recom-
mendations with respect to site, design, and materials, for submission 
to the Congress at as early a date as practicable. Such plans- shall, 
prior to submission to the Congress, be approved by the National 
Commission of Fine Arts with respect to the design and materials 
to be used. 
Approved April 2, 1956. 
April 2, 1956 
[H. J. Rea. 464] 
Public Law 462 
CHAPTER 
156 
JOINT RESOLUTION 
To permit articles imported from foreign countries for the purpose of exhibition 
at the Washington State Fifth International Trade Fair, Seattle, Washington, 
to be admitted without payment of tariff, and for other purposes. 
Washington State 
Fifth International 
Trade Fair. 
F r e e entry for 
exhibits. 
Resolved by the Senate and Hovse of Representatives 
of the United. 
States of America in Congress assembled^ That all articles which shall 
be imported from foreign countries for the purpose of exhibition at 
the Washington State Fifth International Trade Fair, to be held 
at Seattle, Washington, from May 4 to May 13, 1956, inclusive, by 
the International Trade Fair, Incorporated, a corporation, or for use 
in constructing, installing, or maintaining foreign exhibits at the said 
trade fair, upon which articles there shall be a tariff or customs duty, 
shall be admitted without payment of such tariff, customs duty, fees, 
or charges under such regulations as the Secretary of the Treasury