Applicability of provisions — Taxable years

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Income and Franchise Taxes
  5. Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions
  6. Applicability of provisions — Taxable years

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The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.

(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745.)

Prior Codifications

1981 Ed., § 47-1801.2.

1973 Ed., § 47-1551a.


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