District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1801.02: Applicability of provisions — Taxable years.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter I. Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions.

The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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