An Act to provide additional revenue for the District of Columbia, and for other purposes
PL 91-106 (H.R.12982), enacted 10/31/1969

83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
169 
SEC. 2. The Indian Claims Commission is directed to determine in 
accordance with the provisions of section 2 of the Act of August 13, 
1946 (60 Stat. 1050), the extent to which the value of the title conveyed 
by this Act should or should not be set off against any claims against 
the United States determined by the Commission. 
Approved October 30, 1969. 
25 u s e 7()a. 
Public Law 91-105 
J O I N T RESOLUTION 
October 31 
To provide for a temiwrary extension of the authority conferred by the Export 
[s.J. Res. 164] 
Control Act of 1949. 
" 
1969 
Resolved hy the Senate and House of Repremntatioes 
of the United 
States of America 
in Congress assembled. That section 12 of the Ac^''o°f949°"*'^°^ 
Export Control Act of 1949, as amended (50 U.S.C. App. 2032), is amendment. 
amended by striking out "October 31, 1969" and inserting in lieu 
^"<e, pp. 42, loi. 
thereof "December 31,1969''. 
SEC. 2. The last paragraph under the heading "Senate" in the First se^a^P""""'"" °^ ^^^ 
Deficiency Act, fiscal year 1926 (2 U.S.C. 64a) is amended to read as 
T-Tstat. i62. 
follows: 
"In the event of the death, resignation, or disability of the Secretary 
of the Senate, the Comptroller of the Senate shall be deemed his suc-
cessor as a disbursing officer, under his bond as Comptroller, and he 
shall serve as such disbursing officer until the end of the quarterly 
period during which a new Secretary shall have been elected and 
qualified, or such disability shall have been ended." 
Approved October 31, 1969. 
Public Law 91-106 
AN A C T 
October 31, 1969 
To provide additional revenue for the District of Columbia, and for other purposes. 
[H. R. 12982] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That this Act may 
District o
f 
be cited as the "District of Columbia Revenue Act of 1969". 
Act"^ 1969^''^""^ 
TITLE I—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA SALES AND USE TAX ACTS 
SEC. 101. Subsection (a) of section 114 of the District of Columbia 
Sales Tax Act (D.C. Code, sec. 47-2601, par. 14(a)) is amended by 
^3 stat. ii3; 
adding at the end thereof the following new paragraphs: 
170 
PUBLIC LAW 91-106-OCT. 31, 1969 
[83 STAT. 
Admission to 
a/g\ rpj^g g^^jg ^^ ^j. charcTes for admission to public events, includ-
certain per- 
. 
^ ' 
. 
. 
, 
.^^ 
, ., . . 
^ 
. 
' 
. 
formances. 
Hig moviBS, musical periormances, exhibitions, circuses, sporting 
events, and other shows or performances of any type or nature, except 
that any casual or isolated sale of or charge for admission made by 
a semipublic institution not regularly engaged in making such sales 
or charges sliall not be considered a retail sale or sale at retail. 
Services to 
u/c)\ ^^^ ,Qr^]Q Qf Qr charges for the service of repairing, altering, 
tangible personal 
^ j . ' 
„ 
. 
M I 
I 
X 
I 
• 
• 
X I I 
property. 
mcudiug, or iltting tangible personal property, or applying or install-
ing tangible personal property as a repair or replacement part of other 
tangible personal property, wliether or not such service is performed 
by means of coin-operated equipment or by any other means, and 
whether or not any tangible personal property is transferred in con-
junction with such service. 
Secretarial 
"(10) The Sale of or charges for copying, photocopying, reproduc-
ing, duplicating, addressing, and mailing services and for public 
stenographic services. 
Laundering 
" ( H ) The Sale of Or charges for the service of laundering, dry 
cleaning, or pressing of any kind of tangible personal property, except 
when such service is performed by means of self-service, coin-operated 
equipment." 
SE€. 102. Subsection (b) of section 114 of the District of Columbia 
Sales Tax Act is amended— 
(1) by striking out paragraph (1), 
(2) by redesignating paragraph (2) as paragraph (1), 
(3) by redesignating paragraph (3) as paragraph (2) and by 
inserting before the period at the end of that paragraph a comma 
and the following: "except as otherwise provided in subsection 
(a) of this section", and 
78 Stat. 84 7. 
(^4^ j^y redesignating paragraphs (4) and (5) as paragraphs 
(3) and (4), respectively. 
SEC. 103. Subsection (b) (3) of section 116 of the District of 
Columbia Sales Tax Act (D.C. Code, sec. 47-2601, par. 16(b) (3)) is 
amended to read as follows: 
"(3) The amount separately charged for labor or services ren-
dered in installing or applying the property sold, except as provided 
in section 114(a) of thistitle." 
SEC. 104. Section 125 of the District of Columbia Sales Tax Act 
82 Stat. 614. 
(J) Q (^^de, sec. 47-2602) is amended to read as follows: > 
^position o
f 
"SEC. 125. A tax is imposed upon all vendors for the privilege of 
selling at retail certain tangible personal property and for the privi-
lege of selling certain selected services (defined as 'retail sale' and 
'sale at retail' in this title). The rate of such tax shall be 4 per centum 
tax 
83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
171 
of the gross receipts from sales of or charges for such tangible per-
sonal property and services, except that— 
" (1) the rate of tax shall be 2 per centum of the gross receipts 
from (A) sales of food for human consumption off the premises 
where such food is sold, (B) sales of or charges for the services 
described in paragraph (11) of section 114(a) of this title, and 
(C) sales of medicines, pharmaceuticals, and drugs not made on 
prescriptions of duly licensed physicians, surgeons, or other gen-
eral or special practitioners of the healing art; 
"(2) the rate of tax shall be 5 per centum of the gross receipts 
from sales of or charges for any room or rooms, lodgings, or 
accommodations, furnished to transients by any hotel, inn. tourist 
camp, tourist cabin, or any other place in which rooms, lodgings, 
or accommodations are regularly furnished to transients; and 
"(3) the rate of tax shall be 5 per centum of the gross receipts 
from sales of (A) spiritous or malt liquors, beer, and wines, and 
(B) food for human consumption other than off the premises 
where such food is sold."' 
SEC. 105. Paragraph (b) of section 127 of the District of Columbia 
Sales Tax Act (D.C. Code, sec. 47-2604(b)) is amended to read as 
follows: 
''(b) On each sale of food for human consumption off the premises 
where such food is sold where the sales price is from 13 cents to 62 cents, o
f
f
^ pr 
both inclusive, 1 cent; on each such sale wliere the sales price is from 63 
cents to $1.12, both inclusive, 2 cents; and on each 50 cents of the sales 
price or fraction thereof of such sale in excess of $1.12, 1 cent.'' 
SEC. 106. Paragraph (o) of section 128 of the District of Columbia 
Sales Tax Act (D.C. Code, sec. 47-2605 (o)) is amended by striking out 
"whether or not". 
SEC. 107. (a) Subsection (a) of section 147 of the District of Colum-
bia Sales Tax Act (D.C. Code, sec. 47-2624(a)) is amended to read as 
follows: 
"SEC. 147. (a) Any person w^ho fails to file a return, who files a false 
or incorrect return, or who fails to pay the tax to the District within 
the time required by this title shall be subject to a penalty of 5 per 
centum of the amount of tax due if the failure is for not more than one 
month, with an additional 5 per centum for each additional month or 
fraction thereof during which such failure continues, not to exceed 25 
per centum in the aggregate; plus interest at the rate of 1 per centum 
of such tax for each month or fraction thereof during which such 
failure continues; but the Commissioner may, if he is satisfied that the 
delay was excusable, waive all or any part of the penalty. Unpaid 
penalties and interest may be collected in the same manner as the tax 
imposed by this title. The penalty and interest provided for in this 
section shall be applicable to any tax determined as a deficiency." 
(b) Subsection (b) of such section is amended by striking out "The 
certificate of the Collector or Assessor, as the case may be," and insert-
ing in lieu thereof "The certificate of the Commissioner". 
SEC. 108. Subsection (a) of section 201 of the District of Columbia 
Use Tax Act (D.C. Code, sec. 47-2701 (a)) is amended by adding at 
the end thereof the following new paragraphs: 
" (6) The sale of or charges for admission to public events, including 
movies, musical performances, exhibitions, circuses, sporting events, 
and other shows or performances of any type or nature, except that 
any casual or isolated sale of or charge tor admission made by a semi-
public institution not regularly engaged in making such sales or 
charges shall not be considered a retail sale or sale at retail. 
Exceptions. 
68 Stat. 118. 
Rate of tax,, 
food consumed 
63 Stat. 117. 
66 Stat. 543. 
Penalty and 
interest. 
63 Stat. 123. 
68 Stat. 118. 
Admission to 
certain per-
formances. 
172 
PUBLIC LAW 91-106-OCT. 31, 1969 
[83 STAT. 
Services to 
tangible per-
sonal property. 
Secretarial 
services. 
Laundering 
services. 
63 Stat. 125; 
70 Stat. 81; 
82 Stat. 615. 
Imposition of 
tax. 
82 Stat. 615. 
Exceptions. 
Effective date. 
"(7) The sale of or charges for the service of repairing, altering, 
mending, or fitting tangible personal property, or applying or install-
ing tangible personal property as a repair or replacement part of other 
tangible personal property, whether or not such service is performed 
l)y means of coin-operated equipment or by any other means, and 
vi^hether or not any tangible personal property is transferred in con-
junction with such service. 
"(8) The sale of or charges for copying, photocopying, repro-
ducing, duplicating, addressing, and mailing services and for public 
stenographic services. 
" (9) The sale of or charges for the service of laundering, dry clean-
ing, or pressing of any kind of tangible personal property, except when 
such service is performed by means of self-service, coin-operated 
equipment." 
SEC. 109. Subseotion (b) of section 201 of the District of Columbia 
Use Tax Act (D.C. Code, sec. 47-2701 (b)) is amended— 
(1) by striking out paragraph (1), 
(2) by redesignating paragraph (2) as paragraph (1), 
(3) by redesignating paragraph (3) as paragraph (2) and by 
inserting before the period at the end of that paragraph a comma 
and the following: "except as otherwise provided in subsection 
(a) of this'section-', and 
(4) by redesignating paragraphs (4), (5), and (6) as para-
graphs (3), (4), and (5), respectively. 
SEC. 110. Section 212 of the District of Columbia Use Tax Act (D.C. 
Code, sec. 47-2702) is amended by striking out the last sentence and 
inserting in lieu thereof the following: "The rate of tax imposed by 
this section shall be 4 per centum of the sales price of such tangible 
personal property or services, except that— 
" (1) the rate of tax shall be 2 per centum of the sales price of 
(A) sales of food for human consumption off the premises where 
such food is sold, (B) sales of the services described in paragraph 
(9) of section 201(a) of this title, and (C) sales of medicines, 
pharmaceuticals, and drugs not made on prescriptions of duly 
licensed physicians, surgeons, or other general or special prac-
titioners of the healing art; 
"(2) the rate of tax shall be 5 per centum of the sales price of 
sales of any room or rooms, lod^ngs, or accommodations, fur-
nished to transients by any hotel, mn, tx)urist camp, tourist cabin, 
or any other place in which rooms, lodgings, or accommodations 
are regularly furnished to transients; and 
"(3) the rate of tax shall be 5 per centum of the sales price of 
sales of (A) spiritous or malt liquors, beer, and wines, and (B) 
food for human consumption other than off the premises where 
such food is sold." 
SEC. 111. The amendments made by 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. 
TITLE II—MOTOE VEHICLE EXCISE TAX 
63 Stat. 128; 
50 Stat. 856. 
Effective date. 
SEC. 201. Subsection (j) of section 6 of the District of Columbia 
Traffic Act, 1925 (D.C. Code, sec. 40-603(j)), is amended by striking 
out "3 per centum" and inserting in lieu thereof "4 per centum". 
SEC. 202. The amendment made by 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. 
83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
173 
TITLE III—AMENDMENTS TO DISTRICT OF COLUMBIA 
CIGARETTE TAX ACT 
SEC. 301. Subsection (a) of section 603 of the District of Columbia 
Cigarette Tax Act (D.C. Code, sec. 47-2802(a)) is amended by strik- so^ta^sse 
ing out "3 cents" and inserting in lieu thereof "4 cents". 
SEC. 302. (a) Except as otherwise provided, the amendment made gt^^^^/^"^ '^"^ 
by section 301 shall apply with respect to cigarette tax stamps pur-
chased on or after the effective date of this title, which shall be the first ja^"^''"^^ 
day of the first month which begins on or after the thirtieth day after 
the date of the enactment of this Act. 
(b) In the case of cigarette tax stamps which have been purchased 
prior to the effective date of this title and which on such date are held 
(affixed to a cigarette package or otherwise) by a wholesaler, retailer, 
or vending machine operator, licensed under the District of Columbia 
Cigarette Tax Act, such licensee shall pay to the Commissioner (in 47^28oi'^n°(f e 
accordance with subsection (c)) an amount equal to the difference 
between the amount of tax represented by such tax stamps on the date 
of their purchase and the amount of tax which an equal number of 
cigarette tax stamps would represent if purchased on the effective date 
of this title. 
(c) Within twenty days after the effective date of this title, each 
such licensee (1) shall file with the Commissioner a sworn statement 
(on a form to be prescribed by the Commissioner) showing the num-
ber of such cigarette tax stamps held by him as of the beginning of 
the day on which this title becomes effective or, if such day is a Sun-
day, as of the beginning of the following day, and (2) shall pay to 
the Commissioner the amount specified in subsection (b). 
(d) Each such licensee shall keep and preserve for the twelve- 
Record-
month period immediately following the effective date of this title 
^^P'"^ 
the inventories and other records made which form the basis for the 
information furnished to the Commissioner on the sworn statement 
required to be filed under this section. 
(e) For purposes of this section, a tax stamp shall be considered 
as held by a wholesaler, retailer, or vending machine operator if title 
thereto has passed to such wholesaler, retailer, or operator (whether 
or not delivery to him has been made) and if title to such stamp has 
not at any time been transferred to any person other than such whole-
saler, retailer, or operator, 
(f) A violation of the provisions of subsection (b), (c), or (d) of 
Penalty. 
this section shall be punishable as provided in section 611 of the 
District of Columbia Cigarette Tax Act (D.C. Code, sec. 47-2810). 
" ^'^^- ^^s 
TITLE IV—FEES FOR MOTOR VEHICLE REGISTRATION 
AND INSPECTION AND FOR MOTOR VEHICLE OPERA-
TORS' PERMITS 
SEC. 401. Section 2 of title IV of the District of Columbia Revenue 
Act of 1937 (D.C. Code, sec. 40-102) is amended— 
64 stat, 792. 
(1) by striking out "$1" and "50 cents" in paragraph (3) of 
subsection (b) (relating to fees for duplicate registration certifi-
cates and identification tags) and inserting in lieu thereof "$2" 
and "$1", respectively; 
(2) by striking out "$1" in paragraph (4) of subsection (b) 
(relating to fees for special use certificates and identification tags) 
and inserting in lieu thereof "$3" ; 
(3) by striking out "ten days" in such paragraph (4) and 
inserting in lieu thereof "twenty days"; 
174 
PUBLIC LAW 91-106-OCT. 31, 1969 
[83 STAT. 
(4) by inserting immediately after "'Commissioners" in such 
paragraph (4) the following: ", except tliat in the event such 
certificate and tags are necessary for use in complying with vehicle 
inspection regulations made pursuant to the authority contained 
in section 7 of the Act approved February 18, 1938 (D.C. Code, 
52 Stat. 78. 
g^^,^ 40-207), prior to completion of the registration of such vehicle 
or trailer, the fee shall be $2"; and 
7o^stat^\'o2^^' 
(^) ^y striking out "$1" each place it appears in subsection (d) 
(relating to fee for transfer of registration) and inserting in lieu 
thereof in each such place "$2-'. 
6s%Tu\AT' 
. ^^^'- ^^2- Section 3 of title IV of such Act (D.C. Code, sec. 40-103) 
71 Stat. 598; 
Is amended— 
74 Stat. 816. 
^]^^ l3y inserting immediately before the period at the end of 
subsection (a) 
(relating to registration fees) the following: 
", and in the event the markings on any such tag are specially 
ordered by the person to whom the tag is to be issued and such 
markings are other than those in a regular series, a reservation 
fee of $25 and an annual fee of $10, in addition to all other fees 
which may be required, shall be charged for such specially 
ordered tag"; 
(2) by striking out '"three thousand five hundred" in the para-
graph designated "Class A" of subsection (b) (relating to regis-
tration fees for passenger motor vehicles) each place it appears 
and inserting in lieu thereof in each such place "three thousand 
four hundred", and by striking out "$22" and "$32" and inserting 
in lieu thereof "$30" and "$50", respectively; 
(3) by striking out, in the paragraph designated "Class B" of 
subsection (b) (relating to registration fees for trucks, tractors, 
and certain commercial automobiles) "'$40", "$44", "$52", "$60", 
"$68", "$74", "$84", "$96", "$122", "$142", "$172", and "$202", 
and inserting in lieu thereof "$53", "$59", "$69", "$80", "$91", 
"$99", /'$112", "$128", "$163", "$191", "$229", and "$269", 
respectively; 
(4) by striking out, in the paragraph designated "Class C" of 
subsection (b) (relating to registration fees for trailers), "$8", 
"$12", "$20", "$32", "$46", "$60", "$74", "$92", "$122", "$152", and 
"$182", and inserting in lieu thereof "$11", "$16", "$27", "$43", 
"$61", "$80", "$99", "$123", "$163", "$203", and "$243", respec-
tively; and 
(5) by striking out in subsection (d) (relating to division of 
registration fees between Highway Fund and General Fund) 
"sixty-four" and "seventy-four" and inserting in lieu thereof 
"forty-two" and "forty-seven", respectively. 
SEC. 403. The first section of the Act entitled "An Act to provide for 
the annual inspection of all motor vehicles in the District of Columbia", 
82^813^100^2°' 
approved February 18, 1938 (D.C. Code, sec. 40-201), is amended by 
striking out "$1" and inserting in lieu thereof "$3", 
SEC. 404. Section 6 of the District of Columbia Traffic Act, 1925 
^^'*|^stat^^M24; 
(j)(^_ (^Q^g^ gg^. 40-603), is amended (1) by striking out "$5" in sub-
section (a) (relating to fee for restoration of suspended or revoked 
permits and privileges) and inserting in lieu thereof "$10", and (2) by 
striking out "$1" in subsection (d) (relating to fees for titling and 
retitling) and inserting in lieu thereof "$5". 
SEC. 405. Subsection (a) of section 7 of the District of Columbia 
68^stat^V32^^' 
Traffic Act, 1925 (D.C. Code, sec. 40-301 (a)), is amended (1) by strik-
ing out "$3" in paragraph (1) (relating to fee for operator's permit) 
and inserting in lieu thereof "$12", and by striking out in such para-
graph "three years" and inserting in lieu thereof "four years"; and 
83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
175 
(2) by striking out paragraph (4) and inserting in lieu tliereof the 
following: 
"(4) In the event an operator's permit or a learner's permit issued 
^°^^ °^ permit. 
under the authority of this section is lost or destroyed, or requires re-
placement for any reason other than through error or other act of the 
Commissioner not caused by the person to whom such permit was 
issued, such person may obtain a duplicate or replacement permit upon 
payment of a fee of $2." 
SEC. 406. Section 3 of the Motor Vehicle Safety Responsibility Act 
of the District of Columbia (D.C. Code sec. 40-419) is amended by 
es stat. 121. 
inserting immediately before the period at the end of subsection (a) 
the following: ", including rules and regulations assessing reasonable 
fees to reimburse the District of Columbia for the cost of reinstating 
licenses and registrations suspended under the authority of this Act, 
such fees not to exceed the amount of $10 for the reinstatement of a 
license or registration, or botli a license and registration". 
SEC. 407. The amendments made by this title shall take effect on the ^^^5^'"''"^ 
first day of the first month which begins on or after the thirtieth day 
after the date of enactment of this Act. 
date. 
date. 
TITLE V—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA ALCOHOLIC BEVERAGE CONTROL ACT 
SEC. 501. (a) Clauses (4) and (5) of section 23(a) of the District 
of Columbia Alcoholic Beverage Control Act (D.C. Code, sec. 25-
124(a)) are each amended by striking out "$1.75"" and inserting in 
^o stat. 8I; 
lieu thereof "$2.00". 
sostat. sss. 
(b) Section 23(c) (1) of such Act (D.C. Code, sec. 25-124(c) (1)) 
75 stat. 510. 
is amended by striking out "tenth" and inserting in lieu thereof 
"fifteenth". 
(c) (1) The first sentence of section 40(a) of such Act (D.C. Code, 
sec. 25-138(a)) is amended by striking out "$2.00" and inserting in ^^l stat. 376; 
lieu thereof "$2.25". 
so stat. sss. 
(2) Paragraph (1) of such section is amended by striking out 
"lOtli" and inserting in lieu thereof "15th". 
SEC. 502. (a) Except as otherwise provided in this title, the amend- ^„f5®''*'^'' 
ments made by section 501 shall apply with respect to— 
(1) alcohol, spirits, and wines imported or brought into the 
District of Columbia or manufactured, and 
(2) beer sold or purchased for resale, 
on and after the effective date of this title, which shall be the first day 
of the first month which begins on or after the thirtieth day after the 
date of the enactment of this Act. 
(b) In the case of alcohol, spirits, and beer which have been pur-
chased prior to the effective date of this title and which on such date 
are held by a holder of a retailer's license, issued under the District of 
Columbia Alcoholic Beverage Control Act, such licensee shall pay to 
the Commissioner (in accordance with subsection (c)) an amount equal 
to the difference between the amount of tax imposed by such Act 
immediately prior to the effective date of this title on the amount of 
alcohol, spirits, and beer so held by him, and the amount of tax which 
would be imposed by the District of Columbia Alcoholic Beverage 
Control Act on such effective date on an equivalent amount of alcohol, 
spirits, and beer. 
(c) Within twenty days after the effective date of this title, each 
such licensee (1) shall file with the Commissioner a sworn statement 
(on a form to be prescribed by the Commissioner) showing the quan-
tity of alcohol, spirits, and beer held by him as of the beginning of the 
176 
PUBLIC LAW 91-106-OCT. 31, 1969 
[83 STAT. 
day on which this title becomes effective or, if such day is a Sunday, as 
of the beginning of the following day, and (2) shall pay to the Com-
missioner the amount specified in subsection (b). 
Recordkeeping. 
(^^^ Each such liceusee shall keep and preserve for the twelve-month 
period immediately following the effective date of this title the inven-
tories and other records made which form the basis for the information 
furnished to the Commissioner on the sworn statement required to be 
filed under this section. 
(e) For purposes of this section, alcohol, spirits, and beer shall be 
considered as held by a holder of a retailer's license if title thereto has 
passed to such holder (whether or not delivery to him has been made) 
and if title has not at any time been transferred to any person other 
than such holder. 
Penalty. 
^
j
f
^ ^ violatiou of the provisions of subsection (b), (c), or (d) of 
this section shall be punishable as provided in section 33 of the District 
48 Stat. 336. 
^f Columbia Alcoholic Beverage Control Act (D.C. Code, sec. 25-132). 
TITLE VI—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA INCOME AND FRANCHISE TAX ACT OF 1947 
SEC. 601. (a) Section 4 of title I of article I of the District of Colum-
61 Stat. 332. 
bia lucome and Franchise Tax Act of 1947 (D.C. Code, sec. 47-1551c) 
is amended as follows: 
(1) Paragraph (1) of such section is amended to read as follows: 
BLs'sft"^^^^ 
" (1) (1) The term 'capital asset' means property defined or treated as 
a capital asset under the Internal Revenue Code of 1954. 
"(2) For the purpose of computing for any taxable year the tax 
imposed under this article with respect to sales or other dispositions of 
property referred to in subparagraph (1), the provisions of the 
Internal Revenue Code of 1954 relating to the treatment of gains and 
losses (other than the alternative tax imposed by section 1201 of 
68A Stat. 320. 
such Code) shall apply." 
1250 ^^^ ^^°^ 
(^) Paragraph (m) of such section is amended by inserting immedi-
ately before the colon preceding the first proviso the following: 
", except that in the case of any such distribution any part of which 
for purposes of the income tax imposed under the Internal Revenue 
Code of 1954 is deemed to constitute a capital gain, such part shall be 
deemed to constitute a capital gain for purposes of the tax imposed 
by this article". 
?^p^^i 
(3) Paragraph (aa) of such section is repealed. 
61 Stat! 335! 
(b) Title I I I of such article is amended as follows: 
(1) Section 2 (a) of such title (D.C. Code, sec. 47-1557a) is amended 
by striking out "other than capital assets" and inserting in. lieu thereof 
"including capital assets". 
K^p^^i- 
(2) Paragraph (11) of section 2(b) of such title is repealed. 
(3) Paragraph (4) of section 3(a) of such title (D.C. Code, sec. 
63 Stat. 130. 
47-1557b) is amended by striking out subparagraph (C) and inserting 
in lieu thereof the following: 
"(C) of property not connected with a trade or business, if such 
losses arise from fire, storm, shipwreck, or other casualty, or from 
theft, except that in the case of an individual, a loss described in 
this subparagraph shall be allowed only to the extent that the 
amount of loss to such individual arising from each casualty, or 
from each theft, exceeds $100. 
For purposes of the $100 limitation of subparagraph (C), a husband 
and wife making a joint return for the taxable year in which the loss 
is allowed as a deduction shall be treated as one individual. No loss 
83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
177 
described in this paragraph shall be allowed if, at the time of filing the 
return, such loss has been claimed for inheritance or estate tax 
purposes." 
(4) Paragraph (6) of section 3(b) of such title is repealed. 
^rs^at 339 
(c) Title X I of such article is amended as follows: 
D . c. c ode 
(1) Section 1 of such title (D.C. Code, sec. 47-1583) is amended to 47-15575. 
read as follows: 
61 stat. 350. 
"SEC. 1. BASIS FOR DETERMINING GAIN OR Loss.—The basis for deter-
mining the gain or loss from the sale or other disposition of property 
shall be the same basis as that provided for determining gain or loss 
under the Internal Revenue Code of 1954." 
(2) (A) Section 2 of such title (D.C. Code, sec. 47-1583a) is 
amended to read as follows: 
"SEC. 2. COMPUTATION OF GAIN OR Loss.—The gain or loss, as the 
case may be, from the sale or other disposition of property, including 
the amount realized and the amount recognized, shall be determined in 
the same manner provided for the determination of gain or loss for 
Federal income tax purposes under the Internal Revenue Code of 
1954." 
(B) The item in the table of contents of such article relating to sec-
tion 2 of title X I is amended to read as follows: 
"SEC. 2. Computation of gain or loss." 
(3) (A) Sections 3 and 5 of such title (D.C. Code, sees. 47-1583b, 47- 
Repeals. 
1583d) are repealed. 
(B) The items in the table of contents of such article relating to such 
sections 3 and 5 are repealed. 
(4) Section 6 of such title (D.C. Code, sec. 47-1583e) is amended 
to read as follows: 
"SEC. 6. DEPRECIATION.—The basis used in determining the amount 
allowable as a deduction from gross income under the provisions of sec-
tion 3(a) (7) of title I I I of this article shall be the same basis as that 
DC. code 
provided for determining the gain from the sale or other disposition of '^'^•^557b. 
property for Federal income tax purposes under the Internal Revenue 
Code of 1954." 
SEC. 602. Paragraph (5) of section 2(b) of title I I I of article I of 
the District of Columbia Income and Franchise Tax Act of 1947 
(47-1557a) is amended to read as follows: 
^^ stat. 335. 
"(5) COMPENSATION FOR INJURIES OR SICKNESS.—To the extent not 
otherw^ise specifically excluded from gross income under this title, 
amounts excluded from gross income under sections 104 and 105 of the 
Internal Revenue Code of 1954." 
26 use io4. 
SEC. 603. (a) Title X I I of article I of the District of Columbia ^°^-
Income and Franchise Tax Act of 1947 (D.C. Code, sees. 47-1586— 
47-1586n) is amended (1) by redesignating sections 14 and 15 as 
^i stat. 352. 
sections 15 and 16, respectively, and (2) by inserting after section 13 
the following new section: 
"SEC. 
14. DECLARATIONS OF ESTIMATED TAX BY CORPORATIONS AND 
UNINCORPORATED 
BUSINESSES.-^ (a) 
DECLARATION 
OF 
ESTIMATED 
TAX.—Every corporation and unincorporated business required to 
make and file a franchise tax return under this article shall make and 
file a declaration of estimated tax at such time or times and under such 
conditions, and shall make payments of such tax during its taxable 
year in such amounts and under such conditions, as the District of 
Columbia Council shall by regulation prescribe. In the case of the tax-
able year beginning in 1970, such regulations may not require payment 
before the last day on which a return for such taxable year is required 
to be filed under section 3(a) of title V of this article of an aggregate 
^^ stat. 342. 
amount of estimated tax for such year in excess of one-half of such 47-15645° ^ 
estimated tax. 
178 
PUBLIC LAW.91-106-OCT. 31, 1969 
[83 STAT. 
" ( b ) 
FAILURE BY CORPORATION OR UNiNCORPt)RATED BUSINESS T O 
PAY ESTIMATED TAX.— (1) ADDITION TO THE TAX.—In case of any 
underpayment of estimated tax by a corporation or an unincorporated 
business, there shall be added to the tax for the taxable year an 
amount determined at the rate of 6 per centum per annum upon the 
amount of the underpayment (determined under paragraph (2) for 
the period of the underpayment (determined under paragraph (3)). 
" (2) AMOUNT or UNDERPAYMENT.—For purposes of paragraph (1), 
the amount of the underpayment shall be the excess of— 
"(A) the amount of the installment which would be required 
to be paid if the estimated tax were equal to 80 per centum of the 
tax shown on the return for the taxable year or, if no return was 
filed, 80 per centum of the tax for such year, over 
"(B) the amount, if any, of the installment paid on or before 
the last date prescribed for payment. 
"(3) PERIOD OF UNDERPAYMENT.—The period of the underpayment 
shall run from the date the installment was required to be paid to 
whichever of the following dates is the earlier— 
"(A) the 15th day of the fourth month following the close of 
the taxable year; or 
"(B) with respect to any portion of the underpayment, the 
date on which such portion is paid. 
For purposes of this paragraph, a payment of estimated tax on any 
installment date shall be considered a payment of any previous under-
payment only to the extent such payment exceeds the amount of the 
installment determined under paragraph (2) (A) for such installment 
date. 
"(c) OVERPAYMENT; CREDIT or TAX.—Overpayment resulting from 
the payment of estimated tax for a taxable year in excess of the amount 
determined to be due upon the filing of a franchise tax return for 
such taxable year may be credited against the amount of estimated 
tax determined to be due on any declaration filed for the next succeed-
ing taxable year or for any deficiency or nonpayment of tax for any 
previous taxable year. No refund shall be made of any estimated tax 
paid unless a complete return is filed." 
(b) That part of the table of contents of such article relating to 
61 Stat. 330. 
title X I I is amended— 
(1) by inserting after the item relating to section 13 the 
following: 
"SEC. 14. Declarations of estimated tax by corporations and unincor-
porated businesses. 
" (a) Declaration of estimated tax. 
" (b) Failure by corporation or unincorporated business to pay 
estimated tax. 
" (1) Addition to the tax. 
" (2) Amount of underpayment. 
" (3) Period of underpayment. 
"(c) Overpayment; credit of tax."; 
(2) by striking out "SEC. 14" and inserting in lieu thereof 
"SEC. 15"; and 
(3) by striking out "SEC. 15" and inserting in lieu thereof 
"SEC. 16". 
SEC. 604. (a) (1) Section 2 of title VII of article I of the District of 
Columbia Income and Franchise Tax Act of 1947 (D.C. Code, sec. 
82^stat^6i^2^^' 
47-1571a) is amended by adding at the end thereof the following new 
sentence: "The minimum tax payable shall be $25.00." 
71 Stat. 606. 
47-1591. 
61 Stat. 343. 
83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
179 
(2) Se<?tioii 3 of title VIII of such article (D.C. Code, sec. 47-lo74b) ^^ Vt^Teu'^'' 
is amended by adding at the end thereof the following new sentence: 
"The minimum tax payable shall be $25.00." 
(b) Title XIV of such article is amended as follows: 
(1 j Section 1 of such title (D.C. Code, sec. 47-1591) is amended by 
striking out subsection (a), and by striking out "(b)". 
(2) Section 7 of such title (D.C. Code, sec. 47-1591f) is amended to 
read as follows: 
"SEC. 7. PENALTY FOR FAILURE To OBTAIN LICENSE.—Any person 
who violates section 1 of this title shall be fined not more than $300, ,^^;^;,^°'^^ 
and each day that such violation continues shall constitute a separate 
offense. All prosecutions under this section shall be brought in the 
District of Columbia Court of General Sessions on information by the 
Corporation Counsel or any of his assistants in the name of the 
District," 
SEC. 605. (a) Title VI of article I of the District of Columbia 
Income and Franchise Tax Act of 1947 (D.C. Code, sees. 47-1567— 
47-1567d) is amended by adding at the end thereof the following new 
section: 
"SEC. 6. CREDIT FOR SALES TAX PAID.— 
"(a) (1) For the purpose of providing relief to certain low-income 
residents of the District for sales tax paid on purchases of groceries, 
there shall be allowed to an individual a credit against the tax (if any) 
imposed by this article in an amount detennined m accordance with the 
following table: 
"If the adjusted gross 
The credit shall be the product 
income is: 
of the number of personal ex-
emptions 
allowed an indi-
vidual on his return under 
section 2 of this title times— 
"Not over $2,000 
$6.00. 
"Over $2,000, but not over $4,000 
$4.00. 
"Over $4,000, but not over $6,000 
$2.00. 
"(2) For purposes of paragraph (1), in determining the number 
of personal exemptions allowed an individual on his return under 
section 2 of this title— 
.P:9:S°'^^ 
"(A) there shall be excluded any exemption based on age or 
blindness, 
"(B) there shall be included one additional exemption in any 
case in which an exemption of $2,000 is allowed for a head of 
family or a married person living with husband or wife, and 
"(C) there shall be excluded any exemption for any person 
who is an inmate or resident patient of a publicly owned and 
operated institution for an aggregate or more than 183 days of 
the taxable year. 
"(b) If the amount of credit allowed an individual by subsection 
(a) for a taxable year exceeds the amount of tax (computed without 
regard to such subsection but after allowance of any other credit 
allowable under this article) imposed under this article on such indi-
vidual for such taxable year a refund shall be allowed such individual 
to the extent that such credit exceeds the amount of such tax. 
"(c) No credit (or refund) shall be allowed to an individual under 
this section unless— 
"(1) such individual files a return under this article for a 
taxable year of not less than twelve months, 
47-1567a. 
Effective 
dates. 
180 
PUBLIC LAW 91-106-OCT. 31, 1969 
[83 STAT. 
"(2) such individual maintained his place of abode within the 
District for the entire taxable year of twelve months, and 
"(3) (A) in the case of an individual who is required to file a 
A'7^i^^A^.°'^^ 
return under title V, a return is filed by such individual within the 
4 / - 1 5 0 4 t o 
. 
•! 
1 • 
• 
r> 
P 
1 
• 1 
47-1564c. 
time prescribed m section 3 oi such title, or 
"(B) in the case of an individual who is not required to file a 
return under such title, a return is filed by such individual under 
this section not later than the fifteenth day of the fourth month 
following the close of such taxable year. 
In the case of an individual described in paragraph (3) (B), the Com-
missioner may grant a reasonable extension of time (but not more than 
six months) for filing a return under this section whenever in the Com-
missioner's judgment good cause exists therefor. 
"(d) (1) A husband and wife filing separate returns for a taxable 
year for which a joint return could have been made by them may claim 
between them only the total credit (or refund) to which they would 
have been entitled under this section had a joint return been filed. 
"(2) No individual for whom a personal exemption was allowed on 
another individual's return shall be entitled to a credit (or refund) 
under this section." 
(b) The table of contents of such article is amended by adding at the 
end of the part of such table relating to title VI the following: 
"SEC. 6. Credit for sales tax paid." 
SEC. 606. The amendments made by sections 601, 602, and 604(a) 
of this title shall apply with respect to taxable years beginning after 
December 31, 1968. The amendments made by sections 603 and 605 of 
this title shall be effective with respect to taxaWe years beginning after 
December 31, 1969. The amendments made by section 604(b) of this 
title shall apply with respect to calendar years beginning after 
December 31, 1969. 
SEC. 607. Nothing in the amendments made by this title shall be 
construed to have the effect— 
(1) of increasing or decreasing the amount of District of 
Columbia income or franchise tax determined for any taxable year 
beginning before January 1,1969, or 
(2) of authorizing or requiring in the determination of District 
of Columbia income or franchise tax for any taxable year begin-
ning after December 31,1968, the inclusion in gross income of any 
gain, or the deduction from gross income of any loss, from the 
sale or other disposition in a taxable year beginning before 
January 1, 1969, of any property. 
TITLE VII—FEDERAL PAYMENT AUTHORIZATION 
SEC. 701. Section 1 of article VI of the District of Columbia Reve-
80 Stat. 857; 
j^^^ 
j^^i of ^947 (D.c. Qode, sec. 47-2501a) is amended (1) by striking 
82 Stat. 612. 
^^^ , , j ^ ^ ^ ^^^ ^^g^,, ^^^ inserting in lieu thereof "June 30, 1970", 
and (2) by striking out "the sum of $90,000,000" and inserting in lieu 
thereof "not to exceed $105,000,000". 
Law enforce- 
gj;c. 702. For the fiscal year ending June 30,1970, there is authorized 
to be appropriated to the District of Columbia, in addition to any 
other amounts authorized to be appropriated to the District of Colum-
bia for such fiscal year, not to exceed $5,000,000 to enable it to under-
take new law enforcement programs authorized by law after the date 
of the enactment of this Act or to otherwise increase the effectiveness 
of law enforcement in the District of Columbia. 
ment, 
appropriation. 
83 STAT. ] 
PUBLIC LAW 91-106-OCT. 31, 1969 
181 
TITLE VIII—GENERAL PROVISIONS 
SEC. 801. The office of Director of Public Safety in the Executive 
.o^jce o
^
f 
Office of the Commissioner of the District of Columbia (created by pubiic°sa°fety, 
Organization Order Numbered 8, dated April 18, 1968) is abolished, abolishment. 
No funds appropriated for the government of the District of Columbia 
and no grant or loan by any department or agency of the United States 
Government to the government of the District of Columbia may be 
used to establish any similar office in the goverimient of the District 
of Columbia to carry out any of the functions delegated to the Director 
of Public Safety by such order. 
SEC. 802. During the fiscal year ending June 30, 1970, no person amZttr^"* 
shall be appointed— 
(1) as a full-time employee to a permanent, authorized position 
in the government of the District of Columbia during any month 
when the number of such employees is greater than 41,500; or 
(2) as a temporary or part-time employee in the government of 
the District of Columbia during any month in which the number 
of such employees exceeds the number of such employees for the 
same month of the preceding fiscal year. 
SEC. 803. No funds may be appropriated for any fiscal year under 
Restriction on 
article VI of the District of Columbia Revenue Act of 1947 (D.C. ^PP^°P"-"°"«-
Code, sees. 47-2501a—47-2501b) until the President of the United 
^"'«' P- ^^°-
States has reported to the Congress that (1) the District of Columbia 
government has begun work on each of the projects listed in sec-
tion 23(b) of the Federal-Aid Highway Act of 1968 and has com- 
82 stat. 827. 
mitted itself to complete those projects, or (2) the District of Columbia 
government has not begun work on each of those projects, or made or 
carried out that commitment, solely because of a court injunction 
issued in response to a petition filed by a person other than the District 
of Columbia or any agency, department, or instrumentality of the 
United States. 
SEC, 804. Except as otherwise provided in this title, nothing in this 
Act, or any amendments made by this Act, shall be construed to affect 
the authority vested in the Commissioner of the District of Columbia 
or the authority vested in the District of Columbia Council by Re-
organization Plan Numbered 3 of 1967. The performance of any func- 
D^C^*C*ode'title 
tion vested by this Act in the Commissioner of the District of Columbia i app. 
or in any office or agency under his jurisdiction and control, or in the 
District of Columbia Council, may be delegated by the Commissioner 
or by the Council, as the case may be, in accordance with the provi-
sions of such Plan. 
SEC. 805. (a) The repeal or amendment bv this Act of any provi- 
separability 
PI 
1 
11 
n> 
It 
• 
• 
/• 1 
-
1 
o r o v i s i o n . 
sion oi Jaw shall not anect any other provision of Jaw, or any act done 
or any right accrued or accruing under such repealed or amended law, 
or any suit or proceeding had or commenced in any civil cause before 
repeal or amendment of such law; but all rights and liabilities under 
such repealed or amended law shall continue, and shall be enforced 
in the same manner and to the same extent, as if such repeal or 
amendment had not been made. 
provision. 
182 
PUBLIC LAW 91-107-NOV. 4, 1969 
[83 STAT 
November 4, 1969 
[H. R. 9857] 
Perishable 
Agricultural 
Commodities 
Act, 1930, 
amendment. 
76 Stat. 673. 
(b) In the case of any offense committed or penalty incurred under 
any provision of law repealed or amended by this Act, such offense 
may be prosecuted and punished and such penalty may be enforced in 
the same manner and with the same effect as if this Act had not been 
enacted. 
Approved October 31, 1969. 
Public Law 91-107 
AN ACT 
To amend the provisions of the Perishable Agricultural Commodities Act, 1930, 
to authorize an increase in license fee, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That paragraph (6) 
of the first section of the Perishable Agricultural Commodities Act, 
1930, as amended (7 U.S.C. 499a(6)), is amended by striking out 
"$90,000" and inserting in lieu thereof "$100,000''. 
SEC. 2. Paragraph (7) of the first section of such Act (7 U.S.C. 
499a (7)) is amended by striking out "$90,000" and inserting in lieu 
thereof "$100,000". 
SEC. 3. The third sentence of section 3(b) of such Act (7 U.S.C. 
499c(b)) is amended by striking out "$50" and inserting in lieu thereof 
"$100". 
Approved November 4, 1969. 
Public Law 91-108 
November 4, 1969 
A N 
A C T 
[H. R. 11609] 
rp^ amend the Act of September 9, 1963, authorizing the construction of an 
entrance road at Great Smoky Mountains National Park in the State of North. 
Carolina, and for other purposes. 
Great Smoky 
Mountains 
National Park, 
N.C. 
Construction 
authorization. 
16 u s e 403h-
12. 
Be it enMcted hy the Senate and House of Representatives 
of the 
United States 
of America 
in Congress assembled^ That the Act 
approved September 9, 1963 (77 Stat. 154), authorizing the construc-
tion of an entrance road at Great Smoky Mountains National Park in 
the State of North Carolina, is amended— 
(1) by striking out, in the first sentence of section 1, the words 
"on North Carolina Highway Numbered 107 close to its point of 
interchange with Interstate Route Numbered 40, near Hepco, 
North Carolina, to the eastern boundary of tlie park in the vicinity 
of the Cataloochee section, and to accept, on behalf of the United 
States, donations of land and interests in land for the construction 
of the entrance road, and to construct the entrance road on the 
donated land:" and inserting in lieu thereof the words: "near the 
intersection at White Oak Church of North Carolina Routes Num-
bered 1338 and 1346 to the eastern boundary of the park in the 
vicinity of the Cataloochee section, and to accept, on behalf of the 
United States, donations of land and interests m land for the con-
struction of the entrance road together with the necessary inter-
change with said Routes 1338 and 1346, and to construct the 
entrance road and the interchange on the donated land :"; 
(2) by striking out the words "four and two-tenths" and "five 
hundred and twenty-five" in the proviso of section 1 and inserting 
in lieu thereof the words: "five and two-tenths" and "six hundred 
and fifty", respectively; and