reglab/housing_qa huggingface dataset:
DC Code § 47-2865 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 28 - General License Law|Subchapter II - Clean Hands Before Receiving a License or Permit|§ 47-2865. Remedies

(a) A person whose license or permit is revoked pursuant to § 47-2864 shall have the same remedy for appeal as otherwise provided by law for the revocation of that license or permit. (b) Nothing in this subchapter shall be construed as granting a new or separate right of appeal on the merits or validity of fines or penalties, or past due taxes, and any appeal of a denial or revocation pursuant to this subchapter shall not consider the merits or validity of the outstanding debt to the District. (c) Any person whose application is denied pursuant to § 47-2862 may request a hearing within 10 days of the denial on the basis for that denial.  (May 11, 1996, D.C. Law 11-118, § 6, 43 DCR 1191; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 14, 2007, D.C. Law 16-279, § 209(d), 54 DCR 903.)  Prior Codifications 1981 Ed., § 47-2865. Effect of Amendments D.C. Law 16-279 rewrote subsec. (a); and added subsec. (c). Prior to amendment, subsec. (a) read: “(a) An applicant whose application for a license or permit is either proposed for denial or revocation, or is denied or revoked, because of this subchapter, shall have the same remedy for appeal as otherwise provided by law for the denial or revocation of the affected license or permit.”
DC Code § 47-2881 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 28 - General License Law|Subchapter III - Permit and License Application Forms|§ 47-2881. Placement of Inspector General hotline in permit and license application forms

(a) In general. — Each District of Columbia permit or license application form printed after the expiration of the 30-day period which begins on the date of the enactment of this Act shall include the telephone number established by the Inspector General of the District of Columbia for reporting instances of waste, fraud, and abuse, together with a brief description of the uses and purposes of such number. (b) Quarterly reports on use of number. — Not later than 10 days after the end of such calendar quarter of each fiscal year (beginning with fiscal year 1998), the Inspector General of the District of Columbia shall submit a report to Congress on the number and nature of the calls received through the telephone number described in subsection (a) of this section during the quarter and on the waste, fraud, and abuse detected as a result of such calls.  (Nov. 19, 1997, 111 Stat. 2185, Pub. L. 105-100, § 155; Apr. 20, 1999, D.C. Law 12-264, § 52(u), 46 DCR 2118; Sept. 26, 2012, D.C. Law 19-171, § 302, 59 DCR 6190.)  Prior Codifications 1981 Ed., § 47-2881. Effect of Amendments D.C. Law 19-171 enacted this subchapter into law. References in Text “This Act,” referred to in (a), is the District of Columbia Appropriations Act, 1998, approved November 19, 1997, Pub. L. 105-100, 111 Stat. 2160.
DC Code § 47-3201 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3201. Definitions. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 101, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 2, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3201. 1973 Ed., § 47-3101. Effective Dates Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
DC Code § 47-3202 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3202. Imposition and rate of tax. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 102, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 3, 29 DCR 2757; July 25, 1989, D.C. Law 8-17, § 10(a), 36 DCR 4160; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3202. 1973 Ed., § 47-3102. Effective Dates Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
DC Code § 47-3203 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3203. Exemptions. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 103, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3203. 1973 Ed., § 47-3103.
DC Code § 47-3204 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3204. Returns and payment of tax. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 104, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3204. 1973 Ed., § 47-3104.
DC Code § 47-3205 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3205. Incorporation of certain existing D.C. Code sections. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 105, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3205. 1973 Ed., § 47-3105.
DC Code § 47-3206 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3206. Washington Convention Center Authority Fund. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 106, 24 DCR 5765; Aug. 14, 1982, D.C. Law 4-137, § 4, 29 DCR 2757; July 25, 1989, D.C. Law 8-17, § 10(b), 36 DCR 4160; Feb. 5, 1994, D.C. Law 10-68, § 49, 40 DCR 6311; Sept. 28, 1994, D.C. Law 10-188, § 304, 41 DCR 5333; Sept. 26, 1995, D.C. Law 11-52, § 115, 42 DCR 3684; Apr. 18, 1996, D.C. Law 11-110, § 58, 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3206. 1973 Ed., § 47-3106. Effective Dates Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later. Editor's Notes Audit of accounts and operation of Authority: Section 305(a) of D.C. Law 10-188 provided that “on or before July 1 of each year, the District of Columbia Auditor, pursuant to the Auditor’s duties under § 47-117(b), shall audit the accounts and operation of the Authority and made a specific finding of the sufficiency of the projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 to meet the projected expenditures and reserve requirements of the Authority for the upcoming fiscal year.” Section 305(b) of D.C. Law 10-188 provided: “If the audit conducted pursuant to subsection (a) of this section indicates that projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 are insufficient to meet projected expenditures and reserve requirements of the Authority for the upcoming fiscal year, the Mayor shall impose a surtax, to become effective on or before October 1 of the upcoming year, on each of those taxes dedicated to the Authority excluding the tax on sales of restaurant meals and alcoholic beverages, in an amount equal to the pro rata share of the difference between (1) the sum of the projected expenditure and reserve requirements and (2) the projected revenues. The pro rata share shall be determined based on the pro rata estimated contribution of each tax to the total estimated tax revenue for the particular year as contained in the multiyear financial plan submitted pursuant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.].”
DC Code § 47-3207 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter I - General Provisions|§ 47-3207. Rules. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 107; as added Aug. 14, 1982, D.C. Law 4-137, § 5, 29 DCR 2757; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3207. Effective Dates Section 6(b) of D.C. Law 4-137 provided that the provisions of the act shall take effect on the first day of the first month which begins more than 30 days after August 14, 1982, or on October 1, 1982, whichever is later.
DC Code § 47-3211 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter II - Mayor’s Reports|§ 47-3211. Required; contents generally. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 301, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3211. 1973 Ed., § 47-3107.
DC Code § 47-3212 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter II - Mayor’s Reports|§ 47-3212. Contents of annual revenue data estimates and projections. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 302, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3212. 1973 Ed., § 47-3108.
DC Code § 47-3213 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter II - Mayor’s Reports|§ 47-3213. Analysis of revenue and cost data and recommendations. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 303, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3213. 1973 Ed., § 47-3109.
DC Code § 47-3214 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter II - Mayor’s Reports|§ 47-3214. Adoption of tax and rate structures. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 304, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3214. 1973 Ed., § 47-3110.
DC Code § 47-3215 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter II - Mayor’s Reports|§ 47-3215. Limit on expenditures for civic center. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 305, 24 DCR 5765; Sept. 26, 1984, D.C. Law 5-113, § 301, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142,§ 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3215. 1973 Ed., § 47-3111. Editor's Notes Mayor authorized to issue rules: Section 901 of D.C. Law 5-113 provided that the Mayor shall issue rules to implement the provisions of the act pursuant to subchapter I of Chapter 5 of Title 2.
DC Code § 47-3216 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter II - Mayor’s Reports|§ 47-3216. Jobs. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 306, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3216. 1973 Ed., § 47-3112.
DC Code § 47-3221 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 32 - Hotel Occupancy Tax. [Repealed]|Subchapter III - Effective Dates|§ 47-3221. Effective date of subchapter I. [Repealed]

Repealed.  (Mar. 16, 1978, D.C. Law 2-58, § 401, 24 DCR 5765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(i), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-3221. 1973 Ed., § 47-3113. Editor's Notes Pub. L. 105-227, § 2, Aug. 12, 1998, 112 Stat. 1515, provided: “Notwithstanding section 602(c)(1) of the District of Columbia Home Rule Act, the Washington Convention Center Authority Financing Amendment Act of 1998 (D.C. 12-402) shall take effect on the date of the enactment of this Act.”
DC Code § 47-4201 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 42 - Interest and Penalties|Subchapter I - Interest|§ 47-4201. Interest on underpayments

(a)(1) Unless otherwise provided in this title, if any amount of tax imposed by this title (whether required on a return or to be paid by stamp or by some method) is not paid on or before the last date prescribed for payment, interest on the unpaid amount, at the underpayment rate set forth in subsection (d) of this section, shall be paid for the period from the last date prescribed for payment to the date paid. (2)(A) The last date prescribed for payment shall be determined without regard to any extension of time for filing a return required under this title. (B) In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be the date that the liability for the tax arises. (b)(1) Except as provided under paragraphs (1) and (2) of this subsection, interest shall be imposed at the underpayment rate set forth in subsection (d) of this section on an assessable penalty or addition to the tax only: (A) If the assessable penalty or addition to the tax is not paid within 21 calendar days after the date of notice and demand, and (B) For the period from the date of the notice and demand to the date of payment. (2) Interest shall be imposed at the underpayment rate set forth in subsection (d) of this section on an addition to tax imposed under §§ 47-4201, 47-4202, or 47-4203 [see § 47-4213] for the period which: (A) Begins on the date of the return of the tax with respect to which the addition to tax imposed is required to be filed (including extensions); and (B) Ends on the date of payment of the addition to tax. (3) Interest shall not be imposed on an underpayment of estimated tax required to be paid under § 47-4215. (c) Interest imposed under this section on an unpaid tax, assessable penalty, or addition to tax shall be paid upon notice and demand, and shall be assessed, collected, and paid in the same manner as a tax. (d) The underpayment rate shall be as follows: (1) 13% per year, simple interest, from January 1, 2001 to December 31, 2002; (2) 10% per year, compounded daily, beginning January 1, 2003.  (June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334.)  Section References This section is referenced in § 47-2405, § 47-4214, § 47-4215, and § 47-4222. Editor's Notes Section 410(b) of D.C. Law 13-305, as amended by section 36(b) of D.C. Law 14-213, provided: “Except as otherwise provided therein, sections 403 and 404 shall apply to taxes other than the real property tax imposed under Chapter 8 of Title 47, for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-4202 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 42 - Interest and Penalties|Subchapter I - Interest|§ 47-4202. Interest on overpayments

(a) Unless otherwise provided in this title, interest shall be allowed and paid on an overpayment of a tax imposed by this title at the overpayment rate set forth in subsection (c) of this section. (b) Interest shall be allowed and paid as follows: (1) In the case of a refund, from the date of the overpayment to a date (to be determined by the Mayor) preceding the date of the refund check by not more than 60 days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer. The acceptance of the check shall be without prejudice to any right of the taxpayer to contest the amount of the overpayment and interest thereon. (2) In the case of a return filed on or before the last day prescribed for filing the return (determined with regard to extension), interest shall not be allowed or paid before: (A) The 91st day after the due date of an individual income tax return required under Chapter 18 of this title; or (B) The 181st day after the due date of any other return required under this title. (3) In the case of a return filed after the last date prescribed for filing the return (determined with regard to extension), an amended return, or a claim for refund or credit, interest shall not be allowed or paid before: (A) The 91st day after an individual income tax return or claim is filed under Chapter 18 of this title; or (B) The 181st day after any other tax return or claim is filed under this title. (4) If an adjustment initiated by the Mayor results in a refund of an overpayment, interest on the overpayment shall be computed from: (A) The 91st day after the date of the adjustment to the date of the payment in the case of an individual income tax return filed under Chapter 18 of this title; or (B) The 181st day after the date of the adjustment to the date of the payment in the case of any other return filed under this title. (c)(1) For overpayments on which interest is due on or before December 31, 2012, the overpayment rate shall be 6% per year simple interest. (2) For overpayments on which interest is due beginning January 1, 2013, the overpayment rate for each annual period shall be one percentage point above the primary credit discount rate for the Richmond Federal Reserve Bank as of the previous September 30, rounded to the nearest whole number, but not exceeding 6% in the aggregate.  (June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Sept. 20, 2012, D.C. Law 19-168, § 7052, 59 DCR 8025.)  Section References This section is referenced in § 47-4201. Effect of Amendments The 2012 amendment by D.C. Law 19-168 rewrote (c).
DC Code § 47-4212 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 42 - Interest and Penalties|Subchapter II - Penalties|§ 47-4212. Imposition of fraud penalty

(a) If a portion of an underpayment of tax required to be shown on a return is attributable to fraud, there shall be added to the tax imposed by this title an amount equal to 75% of the portion of the underpayment which is attributable to fraud. (b) If the Mayor establishes that a portion of an underpayment is attributable to fraud, the entire underpayment shall be deemed to be attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes, by a preponderance of the evidence, is not attributable to fraud. (c) In the case of a joint return, this section shall not apply with respect to a spouse (including a domestic partner who files under § 47-1805.01(f)) unless a portion of the underpayment is attributable to the fraud of the spouse (including a domestic partner who files under § 47-1805.01(f)). (d) Fraud is indicated where a taxpayer willfully: (1) Fails to pay a tax imposed by this title; or (2) Attempts to evade or defeat in any way the tax or the payment thereof.  (June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Mar. 14, 2007, D.C. Law 16-292, § 2(f), 54 DCR 1080; Mar. 25, 2009, D.C. Law 17-353, § 168(b), 56 DCR 1117.)  Section References This section is referenced in § 47-4211 and § 47-4478. Effect of Amendments D.C. Law 16-292 substituted “spouse (including a domestic partner who files under § 47-1805.01(f))” for “spouse”. D.C. Law 17-353 validated a previously made technical correction.
DC Code § 47-4214 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 42 - Interest and Penalties|Subchapter II - Penalties|§ 47-4214. Underpayment of estimated tax by individuals. [Repealed]

[Repealed].  (June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334; Apr. 24, 2007, D.C. Law 16-305, § 73(i), 53 DCR 6198; Mar. 25, 2009, D.C. Law 17-353, § 172(e)(2), 56 DCR 1117; Sept. 14, 2011, D.C. Law 19-21, § 8062(a), 58 DCR 6226; Feb. 26, 2015, D.C. Law 20-155, § 7122(c), 61 DCR 9990.)  Section References This section is referenced in § 47-2763. Effect of Amendments D.C. Law 16-305, in subsec. (e)(3)(A), substituted “having a disability” for “became disabled”. D.C. Law 17-353, in subsec. (e)(3)(A), substituted “developed a disability” for “having a disability”. D.C. Law 19-21 rewrote subsec. (b)(1)(B)(ii) and (iii), which formerly read: “(ii) One hundred percent of the tax shown on the return of the individual for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or “(iii) One hundred percent of the tax computed on the basis of the facts shown on his return for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months.” Emergency Legislation For temporary (90 day) addition, see § 2 of Self-Assessing Taxpayer Fairness in Notice Emergency Act of 2005 (D.C. Act 16-241, December 22, 2005, 53 DCR 262). For temporary (90 day) amendment of section, see § 2 of Self-Assessing Taxpayer Fairness in Notice Emergency Act of 2005 (D.C. Act 16-241, December 22, 2005, 53 DCR 262). For temporary (90 days) repeal of this section, see §§ 7132(c) and 7133 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). For temporary (90 days) repeal of this section, see §§ 7122(c) and 7123 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). For temporary (90 days) repeal of this section, see §§ 7122(c) and 7123 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). Short Title Short title: Section 8061 of D.C. Law 19-21 provided that subtitle G of title VIII of the act may be cited as “Tax Penalty Safe Harbor Act of 2011”. Editor's Notes Applicability of D.C. Law 20-155: Section 7123 of D.C. Law 20-155 provided that this subtitle shall be applicable for tax years beginning after December 31, 2014.