Existing District tax laws and regulations not affected

1. Law
2. District of Columbia Code
3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
4. Collection and Disbursement of Taxes
5. Multistate Tax Compact
6. Existing District tax laws and regulations not affected

Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.

(July 18, 1981, D.C. Law 4-17, § 4, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(c), 60 DCR 12472.)

Prior Codifications

1981 Ed., § 47-443.

Section References

This section is referenced in § 47-392.02.

Effect of Amendments

The 2013 amendment by D.C. Law 20-61 deleted “for which there are no corresponding provisions in the Uniform Division of Income provisions contained in Article IV of the Multistate Compact in § 47-441” following “regulations.”

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Short Title

Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.

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