District of Columbia Statutes
§ 47-1801.02 — Applicability of provisions — Taxable years.
District of Columbia § 47-1801.02
JurisdictionDistrict of Columbia
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 § 47-1801.02 (Applicability of provisions — Taxable years.) 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.
Bluebook
D.C. Code § 47-1801.02 (2026).
Text
The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.
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Legislative History
July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 2; Mar. 24, 1998, D.C. Law 12-81, § 58, 45 DCR 745
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Bluebook (online)
District of Columbia § 47-1801.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1801.02.