District of Columbia § 47-2510 Personal property tax provisions applicable to financial institutions.

District of Columbia Statutes

§ 47-2510 — Personal property tax provisions applicable to financial institutions.

District of Columbia § 47-2510

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

Ch. 25Financial Institution, Guaranty Company, and Public Utility Taxes.

This text of District of Columbia § 47-2510 (Personal property tax provisions applicable to financial institutions.) 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 § 47-2510 (2026).

Text

Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04 , shall be subject to the applicable personal property tax provisions of Chapters 15 and 16 [repealed] of this title and of Chapter 17 [repealed] of this title and shall be liable for the payment of taxes on such personal property. This section shall take effect as to taxable property held on July 1, 1981, and on July 1st of each succeeding year.

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Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04 , shall be subject to the applicable personal property tax provisions of Chapters 15 and 16 [repealed] of this title and of Chapter 17 [repealed] of this title and shall be liable for the payment of taxes on such personal property. This section shall take effect as to taxable property held on July 1, 1981, and on July 1st of each succeeding year.

Legislative History

Sept. 13, 1980, D.C. Law 3-95, § 401, 27 DCR 3509; July 24, 1982, D.C. Law 4-130, § 4, 29 DCR 2412; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575