District of Columbia Statutes
§ 47-3721 — Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 37 Inheritance and Estate Taxes.
Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1954, the Mayor shall report to the Council concerning the amendment, repeal, or replacement. The reports shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District taxpayers, and on District of Columbia government revenues over the next 5-year period, and a recommendation as to whether any change in District law should be made as a result of the amendment, repeal, or replacement.
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District of Columbia § 47-3721 (Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Feb. 24, 1987, D.C. Law 6-168, § 22, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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