2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds › Subchapter IV-A - Special Budget Provisions › § 47–368.03. Reduction in rates for certain excise taxes. [Repealed]

§ 47–368.03. Reduction in rates for certain excise taxes. [Repealed]
[Repealed].
(June 5, 2003, D.C. Law 14-307, § 1802(b), 49 DCR 11664; Dec. 7, 2004, D.C. Law 15-205, § 1233(a)(1), 51 DCR 8441; Apr. 8, 2005, D.C. Law 15-320, § 110(b), 52 DCR 1757; Apr. 13, 2005, D.C. Law 15-354, § 100, 52 DCR 2638; Sept. 19, 2006, D.C. Law 16-161, § 201(a), 53 DCR 5392; Oct. 8, 2016, D.C. Law 21-160, § 7152(d), 63 DCR 10775.)
Section References
This section is referenced in § 47-3902.
Effect of Amendments
D.C. Law 15-205 purported to repeal this section.
D.C. Law 15-320 repealed subsec. (d)(1) which had read as follows: “(d)(1) The rate of tax imposed under §§ 47-2501 and 47-3902 shall be reduced from 11% to 10%, if the annual revenue estimate made in the 4th quarter of a fiscal year exceeds the annual revenue estimate incorporated in the approved financial and budget plan for that fiscal year by at least $105 million.”
D.C. Law 15-354 corrected D.C. Law 15-205 to repeal subsecs. (b) and (c).
D.C. Law 16-161 repealed subsec. (d)(2) which had read as follows: “(2) The rate of tax imposed under § 47-2501(d-1) shall be reduced from $0.0077 to $0.007, if the annual revenue estimate made in the 4th quarter of a fiscal year exceeds the annual revenue estimate incorporated in the approved financial plan and budget for that fiscal year by at least $105 million.”
Emergency Legislation
For temporary (90 day) addition of section, see § 1802(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) addition of section, see § 1802(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 1802 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) repeal of section, see § 1233(a)(2) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) allocation of additional revenue in fiscal year 2005, see § 1234 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) repeal of section, see § 1233(a)(2) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (90 day) allocation of additional revenue in fiscal year 2005, see § 1234 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (90 day) amendment of section, see § 2 of Telecommunications Taxes Reduction Emergency Act of 2004 (D.C. Act 15-729, January 19, 2005, 52 DCR 1956).
For temporary (90 day) amendment of section, see § 2(a) of Utility Taxes Technical Corrections Emergency Act of 2005 (D.C. Act 16-86, May 18, 2005, 52 DCR 5265).
For temporary (90 day) amendment of section, see § 2(a) of Utility Technical Corrections Congressional Review Emergency Act of 2005 (D.C. Act 16-177, October 4, 2005, 52 DCR 9074).
For temporary (90 day) amendment of section, see § 2(a) of Finance and Revenue Technical Amendments Emergency Amendment Act of 2006 (D.C. Act 16-260, January 26, 2006, 53 DCR 780).
For temporary (90 day) amendment of section, see § 2(a) of Finance and Revenue Technical Amendments Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-361, April 27, 2006, 53 DCR 3619).
For temporary (90 day) amendment of section, see §§ 201(a), 202 of Natural Gas and Home Heating Oil Taxation Relief and Ratepayer Clarification Emergency Act of 2006 (D.C. Act 16-376, May 19, 2006, 53 DCR 4392).
For temporary (90 day) amendment of section, see §§ 201(a) and 202(a)of Natural Gas and Home Heating Oil Taxation Relief and Ratepayer Clarification Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-443, July 21, 2006, 53 DCR 6436).
Temporary Legislation
Section 2(a) of D.C. Law 16-29, in subsec. (d), rewrote par. (1) and added a sentence to par. (2). Par. (1) reads as follows:
“(1) The rate of tax imposed under § 47-3902 shall be reduced from 11% to 10%, if the annual revenue estimate made in the 4th quarter of a fiscal year exceeds the annual revenue estimate incorporated in the approved financial plan and budget for that fiscal year by at least $ 105 million. This paragraph shall apply as of January 1, 2005 and shall expire on April 8, 2005.”
The new sentence in par. (2) reads as follows: “This paragraph shall expire on January 1, 2005.”.
Section 4(b) of D.C. Law 16-29 provided that the act shall expire after 225 days of its having taken effect.
Section 2(a) of D.C. Law 16-102 repealed par. (d)(2).
Section 11(b) of D.C. Law 16-102 provided that the act shall expire after 225 days of its having taken effect.
Effective Dates
Section 1233(a)(2) of D.C. Law 15-205, as amended by D.C. Law 15-354, § 100(b), provided: “This subsection shall apply as of August 2, 2004.”