District of Columbia § 47-164 Penalty for aiding and abetting understatement of a taxpayer’s tax liability.

District of Columbia Statutes

§ 47-164 — Penalty for aiding and abetting understatement of a taxpayer’s tax liability.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 1A Tax Return Preparers. [Repealed].

Repealed.

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District of Columbia § 47-164 (Penalty for aiding and abetting understatement of a taxpayer’s tax liability.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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