Rules and regulations — Tax provisions

1. Law
2. District of Columbia Code
3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
4. Income and Franchise Taxes
5. Rules and Regulations
6. Rules and regulations — Tax provisions

Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.

(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XVI, § 1; July 24, 1982, D.C. Law 4-131, § 107, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1816.1.

1973 Ed., § 47-1595.

Cross References

Tax rate changes, authority of the Council of the District of Columbia, see § 47-504.

Editor's Notes

Mayor authorized to issue rules and regulations: Section 201 of D.C. Law 4-118 provided that the “Mayor may prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of the District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982.”

Mayor authorized to issue rules and regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.

Delegation of Authority

Delegation of authority under Law 5-32, see Mayor’s Order 83-268, November 16, 1983.

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