District of Columbia § 47-1801.01 Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.

District of Columbia Statutes

§ 47-1801.01 — Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.

District of Columbia § 47-1801.01

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 18Income and Franchise Taxes.

Subch. IRepeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions.

This text of District of Columbia § 47-1801.01 (Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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D.C. Code § 47-1801.01 (2026).

Text

The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act:

(1)For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;

(2)For requiring the making, filing, and submission of returns and reports required by such Act;

(3)For the examination of all books, records, and other documents, and witnesses;

(4)For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and

(5)For the allowance of refunds of ove

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The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act:

(1) For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;

(2) For requiring the making, filing, and submission of returns and reports required by such Act;

(3) For the examination of all books, records, and other documents, and witnesses;

(4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and

(5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.