District of Columbia Statutes

§ 47-3721 — Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.

District of Columbia § 47-3721
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 37Inheritance and Estate Taxes.

This text of District of Columbia § 47-3721 (Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.) 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 § 47-3721 (2026).

Text

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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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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15
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Bluebook (online)
District of Columbia § 47-3721, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-3721.