reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–714. Duty of Court when District is responding state. [Repealed]

§ 46–714. Duty of Court when District is responding state. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 287, Pub. L. 85-94, § 14; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-314.
1973 Ed., § 30-314.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–715. Orders of Court on finding duty of support. [Repealed]

§ 46–715. Orders of Court on finding duty of support. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 15; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-315.
1973 Ed., § 30-315.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–716. Copies of orders to be transmitted to initiating state. [Repealed]

§ 46–716. Copies of orders to be transmitted to initiating state. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 16; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-316.
1973 Ed., § 30-316.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–717. Duties of Court as to receipt and disbursement of payments. [Repealed]

§ 46–717. Duties of Court as to receipt and disbursement of payments. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 17; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-317.
1973 Ed., § 30-317.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–718. Husband and wife as witnesses. [Repealed]

§ 46–718. Husband and wife as witnesses. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 18; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-318.
1973 Ed., § 30-318.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–719. Crediting of payments under support orders. [Repealed]

§ 46–719. Crediting of payments under support orders. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 19; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-319.
1973 Ed., § 30-319.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–720. Duty to support illegitimate child. [Repealed]

§ 46–720. Duty to support illegitimate child. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 20; Oct. 1, 1976, D.C. Law 1-87, § 34, 23 DCR 2544; Apr. 7, 1977, D.C. Law 1-107, title I, § 114, 23 DCR 8737; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-320.
1973 Ed., § 30-320.
Cross References
Acknowledgement of parentage, issuance of new birth certificates, see § 7-210.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–721. Effect of participation in proceedings. [Repealed]

§ 46–721. Effect of participation in proceedings. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 288, Pub. L. 85-94, § 21; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-321.
1973 Ed., § 30-321.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–722. Right of appeal. [Repealed]

§ 46–722. Right of appeal. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 289, Pub. L. 85-94, § 22; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 578, Pub. L. 91-358, title I, § 159(f)(2); Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-322.
1973 Ed., § 30-322.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–723. Severability. [Repealed]

§ 46–723. Severability. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 289, Pub. L. 85-94, § 23; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-323.
1973 Ed., § 30-323.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–724. Appropriations. [Repealed]

§ 46–724. Appropriations. [Repealed]
Repealed.
(July 10, 1957, 71 Stat. 289, Pub. L. 85-94, § 24; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-324.
1973 Ed., § 30-324.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–725. Registration of foreign support order. [Repealed]

§ 46–725. Registration of foreign support order. [Repealed]
Repealed.
(July 10, 1957, Pub. L. 85-94, § 24a; as added Feb. 24, 1987, D.C. Law 6-166, § 33(f)(4), 33 DCR 6710; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-325.
2023 District of Columbia Code › Title 46 - Domestic Relations › Chapter 7 - Uniform Support. [Repealed] › § 46–726. Effect of foreign support order. [Repealed]

§ 46–726. Effect of foreign support order. [Repealed]
Repealed.
(July 10, 1957, Pub. L. 85-94, § 24b; as added Feb. 24, 1987, D.C. Law 6-166, § 33(f)(4), 33 DCR 6710; Feb. 9, 1996, D.C. Law 11-81, § 902, 42 DCR 6748.)
Prior Codifications
1981 Ed., § 30-326.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–102. Total indebtedness not to be increased

§ 47–102. Total indebtedness not to be increased.
There shall be no increase of the amount of the total indebtedness of the District of Columbia existing on June 11, 1878; and any officer or person who shall knowingly increase, or aid or abet in increasing, such total indebtedness, shall be deemed guilty of a high misdemeanor, and, on conviction thereof, shall be punished by imprisonment not exceeding 10 years, and by fine not more than the amount set forth in [§ 22-3571.01].
(June 11, 1878, 20 Stat. 108, ch. 180, § 13; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(a), 60 DCR 2064.)
Prior Codifications
1981 Ed., § 47-102.
1973 Ed., § 47-102.
Effect of Amendments
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not exceeding $10,000”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(a) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–103. Appointed officers to give security for intrusted moneys

§ 47–103. Appointed officers to give security for intrusted moneys.
All officers appointed by the President for the District, who, by virtue of the provisions of any law of Congress, are required to give security for moneys that may be intrusted to them for disbursement, shall give such security at such time and in such manner as the Secretary of the Treasury may prescribe.
(R.S., D.C., § 87; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-103.
1973 Ed., § 47-103.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–104. Unlawful diversion of tax money

§ 47–104. Unlawful diversion of tax money.
It shall not be lawful for the District authorities, or any person charged with the disbursements of money in the District, to divert from its legitimate object any money levied or collected as taxes from the people of the District. Any person who shall violate the provisions of this section shall be deemed guilty of a misdemeanor in office, and be dismissed therefrom.
(R.S., D.C., §§ 116, 118; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-104.
1973 Ed., § 47-104.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–105. Applicability of antideficiency provisions

§ 47–105. Applicability of antideficiency provisions.
The provisions of §§ 1341, 1342, and 1349 to 1351 and subchapter II of Chapter 15 of Title 31, United States Code, are hereby extended and made applicable in all respects to appropriations made for and expenditures of and to all of the officers and employees of the government of the District of Columbia.
(June 26, 1912, 37 Stat. 184, ch. 182, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-105.
1973 Ed., § 47-105.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–106. Appropriations for contingent expenses — Apportionment

§ 47–106. Appropriations for contingent expenses — Apportionment.
The Mayor of the District of Columbia shall, on or before the beginning of each fiscal year, so apportion appropriations made for contingent and miscellaneous expenses under the Metropolitan Police, Fire Department, Department of Licenses, Investigation and Inspections, and other offices or departments of the government of the District of Columbia as to prevent deficiencies in said appropriations.
(July 1, 1902, 32 Stat. 561, ch. 1351; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-106.
1973 Ed., § 47-106.
Transfer of Functions
Reorganization Order No. 55, dated June 30, 1953, established a Department of Licenses and Inspections and transferred to such Department all functions of the Electrical Inspection Section in the former Department of Inspections. Functions of the Department of Licenses and Inspections were transferred to the Director of the Department of Economic Development by Commissioner’s Order No. 69-96, dated March 7, 1969, which was replaced by the Department of Licenses, Investigation and Inspections, created by Mayor’s Order 78-42, dated February 17, 1978.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–107. Appropriations for contingent expenses — Expenditures

§ 47–107. Appropriations for contingent expenses — Expenditures.
All expenditures from appropriations made for contingent expenses of the District of Columbia shall be accounted for in the General Accounting Office as other expenditures for the District, and a detailed statement of such expenditures shall be reported to Congress in accordance with § 193 of the Revised Statutes of the United States (§ 492-2 of Title 31, United States Code ).
(Feb. 25, 1885, 23 Stat. 319, ch. 145; July 18, 1888, 25 Stat. 314, ch. 676; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-107.
1973 Ed., § 47-107.
References in Text
“§ 193 of the Revised Statutes of the United States ( § 492-2 of Title 31, United States Code),” referred to at the end of this section, was repealed by § 5(b) of Pub. L. 97-258, approved September 13, 1982.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–108. Repeal of certain federal appropriation provisions

§ 47–108. Repeal of certain federal appropriation provisions.
(a) Effective July 1, 1935, such portion of any acts as provide appropriations from the appropriation accounts appearing on the books of the government and listed in subsection (b) of this section are hereby repealed, and any balances remaining in, or but for this provision would accrue to, such accounts shall be covered into the Treasury of the United States to the credit of the District of Columbia. Any claims accruing on or after July 1, 1935, which but for this section properly would have been charged to these appropriation accounts shall, upon proper audit, be certified to Congress for appropriation, which is hereby authorized.
(b)(1) Militia fund from fines, District of Columbia (DCs592).
(2) Industrial Home School Fund, District of Columbia (DCs463).
(3) Sanitary Fund, District of Columbia (DCt619).
(4) New site and buildings, Industrial Home School, District of Columbia (DCs460).
(5) Payment to tenants of excess rentals recovered by Rent Commission, District of Columbia (DCs087).
(6) Escheated Estates Relief Fund, District of Columbia (DCs612).
(7) Redemption of tax-lien certificates, District of Columbia (DCt618).
(8) Washington Special Tax Fund, District of Columbia (DCt623).
(9) Redemption of assessment certificates, District of Columbia (DCt617).
(June 26, 1934, 48 Stat. 1230, ch. 756, § 13; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-108.
1973 Ed., § 47-108.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–109. Abolishment of certain federal appropriations

§ 47–109. Abolishment of certain federal appropriations.
(a) On and after July 1, 1935, appropriations for the District of Columbia appearing on the books of the government and listed in subsection (b) of this section are abolished as such, and so much of the several acts as provide for such appropriations is amended so as to authorize in lieu thereof annual definite appropriations, estimates for which shall be incorporated in the estimates of annual appropriations for the District of Columbia.
(b)(1) Refunding water rents, and so forth, District of Columbia (DCx602).
(2) Refunding taxes, District of Columbia (DCx601).
(3) Extension, and so forth, of streets and avenues, District of Columbia (fiscal year) (DCx114).
(4) Policemen and Firemen’s Relief Fund, District of Columbia (DCt614).
(June 26, 1934, 48 Stat. 1230, ch. 756, § 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-109.
1973 Ed., § 47-109.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–110. Continuation of certain federal funds. [Repealed]

§ 47–110. Continuation of certain federal funds. [Repealed]
Repealed.
(Sept. 13, 1982, 96 Stat. 877, Pub. L. 97-258, § 5(b).)
Prior Codifications
1981 Ed., § 47-110.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–112. Nonliability for overpayments on government bills of lading or transportation requests

§ 47–112. Nonliability for overpayments on government bills of lading or transportation requests.
Notwithstanding the provisions of §§ 47-112, 47-120, and 47-121, or any other act to the contrary, neither the Disbursing Officer of the District of Columbia nor any employee in his office authorized by him to certify vouchers, pursuant to the provisions of §§ 47-112, 47-120, and 47-121, shall be held liable for overpayments made for transportation furnished on government bills of lading or transportation requests when said overpayments are due to the use of improper transportation rates, classifications, or the failure to deduct the proper amount under land grant laws or equalization and other agreements.
(July 30, 1951, 65 Stat. 125, ch. 246, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(3), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-112.
1973 Ed., § 47-112b.
Section References
This section is referenced in § 47-121.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 12(a)(3) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–113. Deputy Disbursing Officer and assistant disbursing officers — Appointment

§ 47–113. Deputy Disbursing Officer and assistant disbursing officers — Appointment.
The Mayor of the District of Columbia shall appoint a Deputy Disbursing Officer of the District of Columbia and such assistant disbursing officers of the District of Columbia as he may, in his discretion and subject to available appropriations, consider necessary, such Deputy Disbursing Officer and assistant disbursing officers to be subordinated to the Disbursing Officer, District of Columbia.
(July 30, 1951, 65 Stat. 127, ch. 250, § 1; Mar. 3, 1979, D.C. Law 2-139, § 3205(q), 25 DCR 5740; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-113.
1973 Ed., § 47-113a.
Section References
This section is referenced in § 1-636.02.
Cross References
Merit system, effective date provisions, see § 1-636.02.
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–114. Deputy Disbursing Officer and assistant disbursing officers — Authority and duties

§ 47–114. Deputy Disbursing Officer and assistant disbursing officers — Authority and duties.
The Deputy Disbursing Officer and the several assistant disbursing officers each shall have authority:
(1) To make disbursements as an agent of the Disbursing Officer, District of Columbia;
(2) To sign checks drawn against disbursing accounts of the Disbursing Officer, District of Columbia, with the Treasurer of the United States; and
(3) To discharge all other duties required according to law or regulation to be performed by the Disbursing Officer, District of Columbia.
(July 30, 1951, 65 Stat. 127, ch. 250, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-114.
1973 Ed., § 47-113b.
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–115. Deputy Disbursing Officer and assistant disbursing officers — Liability for misconduct; bond

§ 47–115. Deputy Disbursing Officer and assistant disbursing officers — Liability for misconduct; bond.
The Deputy Disbursing Officer and the several assistant disbursing officers shall each be subject, for his official misconduct, to all liabilities and penalties prescribed by law in like cases for the Disbursing Officer, District of Columbia; and the Deputy Disbursing Officer and each assistant disbursing officer shall give bond to the United States for the benefit of the United States, the District of Columbia, the Mayor of the District of Columbia, and the Disbursing Officer, District of Columbia, conditioned for the faithful performance of the duties of each of their offices in the disbursing and accounting, according to law, for all moneys of the United States and of the District of Columbia that may come into his hands, which bond shall be in the amount required by the Council of the District of Columbia, but to be not less than $25,000, and to be subject to approval by the Mayor and the Secretary of the Treasury and to be filed in the office of the Secretary of the Treasury.
(July 30, 1951, 65 Stat. 127, ch. 250, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-115.
1973 Ed., § 47-113c.
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–116. Suspension of items in Disbursing Officer’s accounts

§ 47–116. Suspension of items in Disbursing Officer’s accounts.
When differences arise in the examination of the accounts of the Disbursing Officer of the District of Columbia, calling for the suspension of any item in said accounts, it shall be the duty of the General Accounting Office to notify the Disbursing Officer of the District of Columbia of the grounds of such objections resulting in said suspensions, in order that said Disbursing Officer may by explanation if possible remove said grounds of suspension.
(July 1, 1902, 32 Stat. 592, ch. 1352; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(4), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-116.
1973 Ed., § 47-119.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 12(a)(4) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
[Reserved].
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–120. Liability of Auditor or employees. [Repealed]

§ 47–120. Liability of Auditor or employees. [Repealed]
[Repealed].
(July 30, 1951, 65 Stat. 125, ch. 246, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(5), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-120.
1973 Ed., § 47-120a.
Section References
This section is referenced in § 47-112 and § 47-121.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 12(a)(5) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–121. Enforcement of liability of persons certifying vouchers

§ 47–121. Enforcement of liability of persons certifying vouchers.
The liability of any person who certifies any voucher pursuant to the provisions of §§ 47-112, 47-120, and 47-121 shall be enforced in the same manner and to the same extent as now provided by law with respect to enforcement of the liability of disbursing and other accountable officers; and they shall have the right to apply for and obtain a decision by the Comptroller General on any question of law involved in a payment on any vouchers presented to them for verification.
(July 30, 1951, 65 Stat. 125, ch. 246, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-121.
1973 Ed., § 47-120b.
Section References
This section is referenced in § 47-112.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–122. Checks to be countersigned. [Repealed]

§ 47–122. Checks to be countersigned. [Repealed]
[Repealed].
(July 1, 1902, 32 Stat. 592, ch. 1352; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(6), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-122.
1973 Ed., § 47-121.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 12(a)(6) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–123. Chief Clerk of Auditor’s office. [Repealed]

§ 47–123. Chief Clerk of Auditor’s office. [Repealed]
[Repealed].
(Aug. 6, 1890, 26 Stat. 295, ch. 724; Mar. 2, 1911, 36 Stat. 969, ch. 192; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(a)(7), 63 DCR 7589.)
Prior Codifications
1981 Ed., § 47-123.
1973 Ed., § 47-122.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 12(a)(7) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).
2023 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]

§ 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).
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–136. Restoration of lapsed appropriations

§ 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.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–137. Capital outlay appropriations

§ 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.
2023 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

§ 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.
2023 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]

§ 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.
2023 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]

§ 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.
2023 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]

§ 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.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1 - General Provisions › § 47–142. Exception to prohibition [Repealed]

§ 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.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 1A - Tax Return Preparers. [Repealed] › § 47–161. Definitions. [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.”
2023 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]

§ 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.”
2023 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]

§ 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.”
2023 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]

§ 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.”
2023 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]

§ 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.”
2023 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]

§ 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.”
2023 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]

§ 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.”
2023 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]

§ 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.”