Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).
(Sept. 10, 1980, D.C. Law 3-86, § 305, 27 DCR 2975.)
Prior Codifications1981 Ed., § 45-1624.
Editor's NotesReenactment of Law 3-86: See Historical and Statutory Notes following § 42-3401.01.