District of Columbia § 47-1801.01a Effect of repeal or amendment.

District of Columbia Statutes

§ 47-1801.01a — Effect of repeal or amendment.

District of Columbia § 47-1801.01a

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.

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Bluebook

D.C. Code § 47-1801.01a (2026).

Text

(a)Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.

(b)All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.

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(a) Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.

(b) All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.

Legislative History

July 16, 1947, ch. 258, art. I, title I, § 1A; as added June 11, 1982, D.C. Law 4-118, § 204, 29 DCR 1770; renumbered and amended Oct. 1, 1987, D.C. Law 7-29, § 5, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575