reglab/housing_qa huggingface dataset:
DC Code § 47-124 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-124. Accounts auditable by Auditor. [Repealed]

[Repealed].  (June 30, 1898, 30 Stat. 526, ch. 540; June 10, 1921, 42 Stat. 24, ch. 18, § 304; June 7, 1934, 48 Stat. 926, ch. 426; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(8), 63 DCR 7589.)  Prior Codifications 1981 Ed., § 47-124. 1973 Ed., § 47-123. Emergency Legislation  For temporary (90 days) repeal of this section, see § 12(a)(8) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
DC Code § 47-125 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-125. Outstanding checks of Disbursing Officer — Amounts to be deposited into Treasury

At the beginning of each fiscal year, or as soon thereafter as may be practicable, the respective amounts represented by checks drawn by the Disbursing Officer of the District of Columbia, or by any former Disbursing Officer of said District, which have remained outstanding, unsatisfied, and unpaid for 3 years or more, shall be deposited by the Treasurer of the United States and covered back into the Treasury by warrant to the credit of a permanent appropriation account to be denominated “Outstanding Liabilities, District of Columbia,” and shall be carried to the credit of the respective parties in whose favor such checks were issued upon the books of the Auditor of the District of Columbia, in like manner as the amounts represented by checks of disbursing officers of the United States which have remained outstanding, unsatisfied, and unpaid for 3 years or more are covered back into the Treasury.  (Apr. 28, 1904, 33 Stat. 574, ch. 1827, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-125. 1973 Ed., § 47-124. Editor's Notes Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
DC Code § 47-126 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-126. Outstanding checks of Disbursing Officer — Payment of amounts

The payee or bona fide holder of any check drawn by the Disbursing Officer of the District of Columbia, or by any former Disbursing Officer of said District, the amount of which has been so covered back into the Treasury of the United States, shall, upon application accompanied with competent and sufficient proof, and the surrender of such check, be paid the amount thereof from the said appropriation account to be denominated “Outstanding Liabilities, District of Columbia,” upon a claim therefor duly audited and approved by the Auditor of the District of Columbia, subject to like conditions and provisions as those imposed and required by the United States Code, with respect to the payment of amounts represented by checks of disbursing officers of the United States which have been covered back into the Treasury to the credit of outstanding liabilities.  (Apr. 28, 1904, 33 Stat. 574, ch. 1827, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-126. 1973 Ed., § 47-125. Editor's Notes Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
DC Code § 47-127 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-127. Payment of fees into Treasury

Fees collected by the District of Columbia shall be paid for each fiscal year into the Treasury of the United States to the credit of the General Fund of the District of Columbia.  (June 26, 1912, 37 Stat. 184, ch. 182, § 10; Feb. 22, 1921, 41 Stat. 1144, ch. 70, § 7; Apr. 24, 1926, 44 Stat. 322, ch. 176, § 1; June 28, 1944, 58 Stat. 533, ch. 300, § 18; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-127. 1973 Ed., § 47-126.
DC Code § 47-128 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-128. Court fees and fines to be credited to District

There shall be credited to the District of Columbia that proportion of the fees and fines collected by the United States District Court for the District of Columbia, including fees and fines collected by the offices of the Clerk of that Court, of the Register of Wills of the District of Columbia, and of the United States Marshal for the District of Columbia, as the amount paid by the District of Columbia toward salaries and expenses of such Court and of the offices of the United States Attorney for the District of Columbia and of the United States Marshal for the District of Columbia bears to the total amount of such salaries and expenses; and such proportion of the fees and fines, if any, collected by the United States Court of Appeals for the District of Columbia Circuit, including fees and fines, if any, collected by the office of the Clerk of that Court, as the amount paid by the District of Columbia toward the salaries and expenses of such Court bears to the total amount of such salaries and expenses.  (July 26, 1939, 53 Stat. 1107, ch. 367, title III; June 25, 1948, 62 Stat. 909, ch. 646, § 1; Aug. 2, 1949, 63 Stat. 491, ch. 383, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-128. 1973 Ed., § 47-126a. Cross References Budget estimates, reimbursement of the United States for certain judicial expenses, see §§ 47-205 and 47-206.
DC Code § 47-129 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-129. Revenues credited to General Fund

After June 28, 1944, any revenue now required by law to be credited to the District of Columbia and the United States in the proportion that each contributed to the activity or source from whence such revenue was derived shall be credited wholly to the General Fund of the District of Columbia.  (June 28, 1944, 58 Stat. 533, ch. 300, § 18; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-129. 1973 Ed., § 47-130a.
DC Code § 47-132 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-132. Payment into Treasury of moneys received from sales of animals and materials

All moneys received from the sales of animals or materials of any sort, purchased under appropriations made for the District of Columbia since July 1, 1878, other than for the Water Department, shall be paid into the Treasury of the United States, to the credit of the General Fund of the District of Columbia.  (Mar. 2, 1889, 25 Stat. 808, ch. 370, § 3; Feb. 22, 1921, 41 Stat. 1144, ch. 70, § 7; June 30, 1944, 58 Stat. 533, ch. 300, § 18; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-132. 1973 Ed., § 47-132. Editor's Notes For updated reference to payment to the General Fund of the District of Columbia, see § 47-129.
DC Code § 47-133 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-133. Investment of funds in federal securities

On and after June 29, 1956, the Mayor of the District of Columbia is authorized in his discretion to invest and reinvest at any time in United States government securities, with the approval of the Secretary of the Treasury, any part of the general, special, or trust funds of the District of Columbia not needed to meet current expenses, to deposit the interest accruing from such investments to the credit of the fund from which the investment was made, and the Secretary of the Treasury is authorized to sell or exchange such securities for other government securities, and deposit the proceeds to the credit of the appropriate fund.  (June 29, 1956, 70 Stat. 453, ch. 479, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-133. 1973 Ed., § 47-135.
DC Code § 47-134 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-134. Establishment of working fund — Maintenance and repair of vehicles

The Mayor of the District of Columbia is authorized to establish a permanent working fund, which shall be available without fiscal year limitation, for necessary expenses of maintenance and repair of vehicles of the government of the District of Columbia; and said fund shall be reimbursed, or credited in advance if required by the Director of the Department of Transportation, for the costs of all work performed thereunder.  (July 1, 1954, 68 Stat. 396, ch. 449, § 18; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-134. 1973 Ed., § 47-136. Editor's Notes Department of Highways abolished: The Department of Highways was replaced by Reorganization Order 58-1116, dated July 15, 1958, which Order established the Department of Highways and Traffic. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Reorganization Plan No. 2 of 1975, dated July 24, 1975, combined the Department of Motor Vehicles and the Department of Highways and Traffic to form the Department of Transportation. The functions of the Department of Transportation were transferred to the Department of Public Works by Reorganization Plan No. 4 of 1983, effective March 1, 1984. Transfer of unexpended balance: Section 7(f) of the Act of June 14, 1980, D.C. Law 3-70, provided for the transfer to the Motor Vehicle Maintenance Fund of any unexpended balance in the Maintenance and Repair of Vehicles Fund.
DC Code § 47-135 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-135. Establishment of working fund — Printing, duplicating, and photographing

The Mayor of the District of Columbia is authorized to establish a working fund without fiscal year limitation for the purpose of printing, duplicating, and photographing; and the unexpended balances in the miscellaneous trust fund accounts “Operating Account, Printing” and “Operating Account, Blueprinting” shall be deposited to said working fund; and the fund shall be reimbursed for all services performed thereunder.  (July 5, 1955, 69 Stat. 263, ch. 272, § 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-135. 1973 Ed., § 47-137. Editor's Notes Transfer of unexpended balances: Section 7(g) of the Act of June 14, 1980, D.C. Law 3-70, provided for the transfer to the Department of General Services Internal Service Fund, or successor fund established by the Mayor, of any unexpended balances in the working capital fund for printing, duplicating, and photographing.
DC Code § 47-136 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-136. Restoration of lapsed appropriations

The Secretary of the Treasury is authorized to restore from lapsed appropriations amounts certified by the Mayor of the District of Columbia, or his designated representatives, as being necessary for the payment of audited claims under such appropriations.  (Aug. 6, 1958, 72 Stat. 512, Pub. L. 85-594, § 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-136. 1973 Ed., § 47-138.
DC Code § 47-137 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-137. Capital outlay appropriations

Amounts appropriated under “capital outlay,” together with such amounts previously appropriated under “capital outlay,” shall be available within the appropriations involved without regard to fiscal year project limitations.  (July 23, 1959, 73 Stat. 235, Pub. L. 86-104, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-137. 1973 Ed., § 47-139.
DC Code § 47-138 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-138. Use of appropriated funds to promote demonstrations to influence legislation or other governmental actions

No funds appropriated for the government of the District of Columbia may be used to furnish materials or services to promote or further any demonstration in the District of Columbia undertaken for the purpose of influencing legislation or other governmental actions of the United States government or the government of the District of Columbia, except that nothing in this section shall preclude the government of the District of Columbia from taking such emergency action as the Mayor of the District of Columbia determines necessary for the preservation of the health, safety, or welfare of any person within the District of Columbia.  (Aug. 2, 1968, 82 Stat. 615, Pub. L. 90-450, title IV, § 402; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-138. 1973 Ed., § 47-145. Emergency Legislation For temporary (90 day) addition, see § 7 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340). Editor's Notes No appropriations to be used for publicity, propaganda or lobbying: Section 116 of Pub. L. 101-168, the District of Columbia Appropriations Act, 1990, provided that no part of this appropriation shall be used for publicity or propaganda purposes or implementation of any policy including boycott designed to support or defeat legislation pending before Congress or any state legislature.
DC Code § 47-139 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-139. Investment of public funds in financial institutions and companies making loans to or doing business with South Africa — Mayor’s order [Repealed]

Repealed.  (June 28, 1994, D.C. Law 10-134, § 5, 41 DCR 2597.)  Prior Codifications 1981 Ed., §§ 47-139 to 47-142.
DC Code § 47-140 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-140. Notice of required withdrawal or divestiture [Repealed]

Repealed.  (June 28, 1994, D.C. Law 10-134, § 5, 41 DCR 2597.)  Prior Codifications 1981 Ed., §§ 47-139 to 47-142.
DC Code § 47-141 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-141. Time required for withdrawal or divestment [Repealed]

Repealed.  (June 28, 1994, D.C. Law 10-134, § 5, 41 DCR 2597.)  Prior Codifications 1981 Ed., §§ 47-139 to 47-142.
DC Code § 47-142 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1 - General Provisions|§ 47-142. Exception to prohibition [Repealed]

Repealed.  (June 28, 1994, D.C. Law 10-134, § 5, 41 DCR 2597.)  Prior Codifications 1981 Ed., §§ 47-139 to 47-142.
DC Code § 47-161 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-161. Definitions. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 101, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-161. Editor's Notes Mayor authorized to issue rules: Section 111 of D.C. Law 10-115 provided that, pursuant to subchapter I of Chapter 5 of Title 2, the Mayor shall issue rules to implement the provisions of this chapter. 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 § 47-162 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-162. Penalty imposed on a tax return preparer for failure to sign a return. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 102, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-162. 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 § 47-163 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-163. Understatement of taxpayer’s liability by tax return preparer. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 103, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-163. 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 § 47-164 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 104, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-164. 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 § 47-165 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-165. Frivolous tax return. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 105, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-165. 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 § 47-166 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-166. Statute of limitations on assessment of penalties and claims for refund. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 106, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-166. 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 § 47-167 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-167. Determination of penalty; notice to tax return preparer; protest of determination. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 107, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-167. 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 § 47-168 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-168. Claim for refund. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 108, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-168. 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 § 47-169 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-169. Right to judicial appeal. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 109, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-169. 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 § 47-170 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 1A - Tax Return Preparers. [Repealed]|§ 47-170. Right to judicial appeal. [Repealed]

Repealed.  (Apr. 30, 1994, D.C. Law 10-115, § 110, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-170. 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.”