reglab/housing_qa huggingface dataset:
DC Code § 47-3804 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 38 - Supermarket Tax Incentives|§ 47-3804. Rules

The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this chapter.  (Sept. 29, 1988, D.C. Law 7-173, § 7, 35 DCR 5758; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3804. Delegation of Authority Delegation of authority pursuant to D.C. Law 7-173, the “Supermarket Tax Incentive Amendment Act of 1988”, see Mayor’s Order 89-84, April 24, 1989.
DC Code § 47-3903 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3903. Deductions

(a) A deduction may be taken from gross charges for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes, provided, that: (1) The tax on the amounts has been previously paid to the District; (2) Any amounts deducted from gross charges at the time of or after the date of write-off which are subsequently collected have been included in the first return filed after the gross charges are collected and taxes have been paid on the collected amounts; and (3) The amounts have not been deducted after the payment of the tax on the amounts for periods which are closed by the statute of limitations. (b) Gross charges subject to the tax imposed pursuant to the wireless telecommunication service tax provisions of this chapter shall not include amounts determined to be fraudulent nor shall it include indemnification between carriers intended to cover the cost of fraudulent communication activity.  (Sept. 20, 1989, D.C. Law 8-26, § 4, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)  Prior Codifications 1981 Ed., § 47-3903.
DC Code § 47-3904 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3904. Exemptions

(a) Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapter or § 47-2501 shall be exempt from taxation under this chapter. (b) Gross charges from the sale, by any public utility of utility service for resale to a toll telecommunication or wireless telecommunication company subject to tax under this chapter shall be exempt from taxation under § 47-2501.  (Sept. 20, 1989, D.C. Law 8-26, § 5, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)  Prior Codifications 1981 Ed., § 47-3904.
DC Code § 47-3905 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3905. Returns and payment of tax

(a) Each toll telecommunication company shall be subject to the following filing and payment requirements: (1) On or before the 20th day of each calendar month, each toll telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports the amount of its monthly gross charges for the preceding calendar month from the sale of toll telecommunication services that originate or terminate in the District and for which a charge is made to a service address located in the District, regardless of where the charge is billed or paid. (2) For each calendar month beginning March 1, 1989, each toll telecommunication company shall pay the tax imposed by this chapter before the 21st day of the succeeding calendar month. The return for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier. (3) The form of the return shall be prescribed by the Mayor and the return shall contain information that the Mayor considers necessary for the proper administration of the tax. (b) Each wireless telecommunication company shall be subject to the following filing and payment requirements: (1) On or before the 20th day of each calendar month, each wireless telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports the amount of its monthly gross charges for the preceding calendar month from the sale of District-based wireless telecommunication service. (2) For each calendar month beginning May 1, 1997, each wireless telecommunication company shall pay the tax before the 21st day of the succeeding calendar month. The return for each calendar month shall be filed at the time payment is made or on the 20th day of the succeeding calendar month, whichever is earlier. (3) The form of the return shall be prescribed by the Mayor and the return shall contain information that the Mayor considers necessary for the proper administration of the tax.  (Sept. 20, 1989, D.C. Law 8-26, § 6, 36 DCR 4723; Apr. 9, 1997, D.C. Law 11-198, § 106, 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 9, 1997, D.C. Law 11-255, § 59, 44 DCR 1271; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)  Prior Codifications 1981 Ed., § 47-3905.
DC Code § 47-3906 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3906. Alternate method of reporting

(a) A taxpayer subject to the provisions of § 47-3902 may be allowed an alternate method of reporting its monthly gross charges subject to the tax under this chapter upon showing to the satisfaction of the Mayor, within 90 days from the effective date of this act or 30 days from the first day a toll or wireless telecommunication company begins offering a new toll or wireless telecommunication service in the District, that it does not have the capability to identify the gross charges from the sale of District-based wireless telecommunication, or it is unable to identify the jurisdiction of origination or termination of a particular toll telecommunication service. (b) The showing shall be made by a petition to the Mayor which shall include the factual basis for the inability of the taxpayer to identify the charges, with supporting documentation, and an alternate method of reporting the charges that the taxpayer believes is reasonable and equitable. (c) The Mayor may employ a reasonable and equitable alternate method for reporting the gross charges of the taxpayer based on information submitted pursuant to this chapter or based on any other information made available to the Mayor.  (Sept. 20, 1989, D.C. Law 8-26, § 7, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)  Prior Codifications 1981 Ed., § 47-3906.
DC Code § 47-3907 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3907. Credit

(a) To prevent actual multi-state taxation of the sale of toll or wireless telecommunication service, the taxpayer, upon proof that it has paid a properly due excise, sales, use, or gross receipts tax in another jurisdiction on a sale that is subject to taxation under this chapter, shall be allowed a credit against the tax for the amount paid, but in no event shall the credit exceed the tax imposed under this chapter. (b) A taxpayer may be allowed an alternate method for reporting the credit upon showing to the satisfaction of the Mayor that it does not have the capability through reasonable measures to determine the credit. The showing may be made by a petition to the Mayor which includes the factual basis for the inability to determine the credit through reasonable measures, and an alternate method of reporting the credit that the taxpayer believes is reasonable and equitable.  (Sept. 20, 1989, D.C. Law 8-26, § 8, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)  Prior Codifications 1981 Ed., § 47-3907.
DC Code § 47-3908 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3908. Authority of Mayor to determine tax; deficiencies in tax

(a) The Mayor shall have the authority to determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. (b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable. (c) Except as provided in § 47-4312, any person aggrieved by an assessment of a deficiency in tax under the provisions of this section may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3308.  (Sept. 20, 1989, D.C. Law 8-26, § 9, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(i), 51 DCR 9126.)  Prior Codifications 1981 Ed., § 47-3908. Effect of Amendments D.C. Law 15-217 rewrote subsecs. (a) and (b); and, in subsec. (c), substituted “Except as provided in § 47-4312, any person aggrieved by an assessment of a deficiency in tax” for “Any person aggrieved by an assessment of a deficiency in tax finally determined by the Mayor”. Emergency Legislation For temporary (90 day) amendment of section, see § 3(i) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976). For temporary (90 day) amendment of section, see § 3(i) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
DC Code § 47-3909 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3909. Compromises. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 10, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ccc)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3909. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-3910 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3910. Closing agreements. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 11, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ccc)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3910. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-3911 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3911. Testimony; production of books and records. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 12, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ddd)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3911. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-3912 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3912. Interest and penalties. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 13, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ddd)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3912. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-3913 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3913. Jeopardy assessments. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 14, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(eee)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3913. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-3914 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3914. Assessment; collection; deadline; fraudulent returns; extensions. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 15, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(fff)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3914. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-3915 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3915. Overpayment; credit or refund; time for filing; interest. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 16, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(fff)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3915. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-3916 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3916. Lien for taxes. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 17, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3916. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-3917 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3917. Secrecy of returns. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 18, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3917. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-3918 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3918. Personal debt liability; priority; collection; “person” defined. [Repealed]

Repealed.  (Sept. 20, 1989, D.C. Law 8-26, § 19, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100 § 2(f), 45 DCR 1533; June 9, 2001, D.C. Law 13-305, § 406(ggg)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-3918. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-3919 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3919. Rulemaking authority

The Mayor shall issue rules to carry out the provisions of this act in accordance with § 2-505.  (Sept. 20, 1989, D.C. Law 8-26, § 23, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3919. References in Text “This act,” referred to in this section, is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
DC Code § 47-3920 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3920. Effect of repealers and amendments

(a) The repeal or amendment by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before September 20, 1989 or any suit or proceeding commenced before September 20, 1989, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal or amendment had not been made. (b) All offenses committed and all penalties incurred prior to September 20, 1989 under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this act had not been enacted.  (Sept. 20, 1989, D.C. Law 8-26, § 24, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3920. References in Text “This act,” referred to in (a) and (b), is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
DC Code § 47-3921 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39 - Toll Telecommunication Service Tax|§ 47-3921. Applicability

The provisions of [D.C. Law 8-4 or 8-26] § 22 [codified in § 47-2501] shall apply as of July 1, 1986. All other sections of this act shall apply as of March 1, 1989.  (Sept. 20, 1989, D.C. Law 8-26, § 25, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3921. References in Text “Section 22” is § 22 of D.C. Law 8-26, which is codified at § 47-2501. “This act,” referred to in this section, is D.C. Law 8-26, which is primarily codified as § 47-3901 et seq.
DC Code § 47-3931 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39A - Internet Tax. [Repealed]|§ 47-3931. Definitions. [Repealed]

[Repealed].  (Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)  Section References This section is referenced in § 1-325.261. Applicability Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.  Emergency Legislation  For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).  For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). For temporary (90 days) amendment of D.C. Law 20-61, § 7315, see § 7016(aa)(3) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201). Short Title Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
DC Code § 47-3932 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39A - Internet Tax. [Repealed]|§ 47-3932. Imposition of tax. [Repealed]

[Repealed].  (Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)  Applicability Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.  Emergency Legislation  For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).  For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Short Title Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
DC Code § 47-3933 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 39A - Internet Tax. [Repealed]|§ 47-3933. Scope. [Repealed]

[Repealed].  (Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)  Applicability Section 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.  Emergency Legislation  For temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).  For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Short Title Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.