2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.11c. New Columbia Statehood Fund tax check-off

§ 47–1812.11c. New Columbia Statehood Fund tax check-off
(a) There shall be provided on the District of Columbia individual income tax return a voluntary check-off that indicates an individual may contribute a minimum donation or gift of $1 to the New Columbia Statehood Fund (“Fund”), established by [§ 1-129.32]. The contribution shall reduce any refund owed to the individual taxpayer or increase the tax owed by the individual taxpayer on the taxpayer’s tax return. The funds generated from the tax check-off shall be earmarked for the Fund except that any cost incurred by the Chief Financial Officer in collecting, processing, accounting for, or disbursing the funds generated by the tax check-off shall be reimbursed to the Chief Financial Officer from the funds generated by the tax check-off.
(b) Except as provided in subsection (c) of this section, the funds generated by the tax check-off established by subsection (a) of this section shall be transferred to the Fund pursuant to rules issued by the Chief Financial Officer that establish timetables and procedures for transfer of the funds. Check-off funds shall be transferred to the Fund only after the costs to the Chief Financial Officer described in subsection (a) of this section have been reimbursed.
(c) Repealed.
(d)(1) Except as provided in paragraph (2) of this subsection, any unpaid District tax liability on an individual income tax return shall render any voluntary tax check-off election void. Any amount paid for the purpose of contributing to the Fund shall be used first to satisfy any unpaid tax liability, in whole or in part.
(2) If there is any amount that remains after satisfaction of the unpaid tax liability, the amount shall be transferred to the Fund.
(Mar. 16, 2005, D.C. Law 15-226, § 202(c), 51 DCR 10539; Aug. 16, 2008, D.C. Law 17-219, § 7105, 55 DCR 7598; Feb. 26, 2015, D.C. Law 20-155, § 1113; May 2, 2015, D.C. Law 20-271, § 103, 62 DCR 1884.)
Effect of Amendments
D.C. Law 17-219, in subsec. (b), inserted “Except as provided in subsection (b-1) of this section,”; and added subsec. (b-1).
The 2015 amendment by D.C. Law 20-155 revived this section as of January 1, 2009; and rewrote the section.
The 2015 amendment by D.C. Law 20-271 substituted “the New Columbia Statehood Fund (‘Fund’), established by section 32 of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Amendment Act of 2014, passed on 2nd reading on October 28, 2014 (Enrolled version of Bill 20-71)” for “the Statehood Delegation Fund (‘Fund’), established by § 1-129.08”; and repealed (c).
Emergency Legislation
For temporary (90 day) addition of § 47-1812.11c, see § 831 of Child and Youth, Safety and Health Omnibus Emergency Amendment Act of 2003 (D.C. Act 15-3, January 22, 2003, 50 DCR 1426).
For temporary (90 day) addition of section, see § 831 of Child and Youth, Safety and Health Omnibus Congressional Review Emergency Amendment Act of 2003 (D.C. Act 15-71, April 16, 2003, 50 DCR 3593).
For temporary (90 day) addition of section, see § 831 of Child and Youth, Safety and Health Omnibus Second Emergency Amendment Act of 2003 (D.C. Act 15-279, December 18, 2003, 51 DCR 60).
For temporary (90 day) addition of section, see § 831 of Child and Youth, Safety and Health Omnibus Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-407, March 18, 2004, 51 DCR 3659).
For temporary (90 day) amendment of section, see § 2 of District of Columbia Statehood Delegation Fund Tax Check-off Emergency Act of 2008 (D.C. Act 17-349, April 14, 2008, 55 DCR 5362).
For temporary (90 days) revival and amendment of this section, see § 1113 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) revival and amendment of this section, see § 1113 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) amendment of this section, see § 103 of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Emergency Amendment Act of 2014 (D.C. Act 20-481, November 18, 2014, 61 DCR 12133, 20 STAT 4405).
For temporary (90 days) revival and amendment of this section, see § 1113 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).
For temporary (90 days) amendment of this section, see § 103 of the New Columbia Statehood Initiative, Omnibus Boards and Commissions, and Election Transition Reform Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-7, Feb. 26, 2015, 62 DCR 2646, 21 STAT 807).
Temporary Legislation
For temporary (225 day) addition of section, see § 831 of Child and Youth, Safety and Health Omnibus Temporary Amendment Act of 2002 (D.C. Law 14-164, June 25, 2002, law notification 49 DCR 6500).
For temporary (225 day) addition of section, see § 831 of Child and Youth, Safety and Health Omnibus Temporary Amendment Act of 2003 (D.C. Law 15-2, May 3, 2003, law notification 50 DCR 3782).
For temporary (225 day) addition of section, see § 831 of Child and Youth, Safety and Health Omnibus Temporary Amendment Act of 2004 (D.C. Law 15-117, March 30, 2004, law notification 51 DCR 3804).
Short Title
Short title: Section 7104 of D.C. Law 17-219 provided that subtitle K of title VII of the act may be cited as the “District of Columbia Statehood Delegation Fund Tax Check-off Act of 2008”.