District of Columbia § 47-1807.01 Tax on corporations — Definitions.

District of Columbia Statutes

§ 47-1807.01 — Tax on corporations — Definitions.

District of Columbia § 47-1807.01

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

Ch. 18Income and Franchise Taxes.

Subch. VIITax on Corporations and Financial Institutions.

This text of District of Columbia § 47-1807.01 (Tax on corporations — Definitions.) 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 § 47-1807.01 (2026).

Text

For purposes of this subchapter, the term:

(1)“Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions.

(2)“Taxable income” means the amount of net income derived from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03 .

(3)“Taxable period” means a taxable year or a portion of a taxable year.

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Legislative History

July 16, 1947, 61 Stat. 345, ch. 258, art. I, title VII, § 1; Sept. 26, 1984, D.C. Law 5-113, § 302(a)(1), 31 DCR 3974; Oct. 1, 1987, D.C. Law 7-29, § 2(g)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575