District of Columbia Statutes
§ 47-1803.01 — “Net income” defined.
District of Columbia § 47-1803.01
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. IIINet Income, Gross Income and Exclusions Therefrom, and Deductions.
This text of District of Columbia § 47-1803.01 (“Net income” defined.) 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 § 47-1803.01 (2026).
Text
For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context, the words “net income” mean the gross income of a taxpayer less the deductions allowed by this chapter.
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Legislative History
July 16, 1947, 61 Stat. 335, ch. 258, art. I, title III, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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Bluebook (online)
District of Columbia § 47-1803.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1803.01.