Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 4 - COLLECTION AND DISBURSEMENT OF TAXES
Subchapter V - AMNESTY
Section 47-451 - Amnesty. [Repealed]

D.C. Code § 47-451

Download
PDF
Current through codified legislation effective September 18, 2024
Section 47-451 - Amnesty. [Repealed]

D.C. Code § 47-451

Feb. 28, 1987, D.C. Law 6-209, § 101, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.

Amnesty from tax liability for fiscal year beginning October 1, 1994.-For temporary authorization of the Mayor to provide amnesty to a taxpayer liable for the payment of a specific tax for which a return or report was required to be filed before October 1, 1994, see § 105 of D.C. Law 10-253. Section 1301(b) of D.C. Law 10-253 provided that the act shall expire on the 225th day of its having taken effect or upon the effective date of the Multiyear Budget Spending Reduction and Support Act of 1995, whichever occurs first.