{"data":{"id":"us-dc/d.c.-code-47-1801.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-1801.01","heading":"Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.","body":"The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act:\n\n(1)\nFor the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;\n\n(2)\nFor requiring the making, filing, and submission of returns and reports required by such Act;\n\n(3)\nFor the examination of all books, records, and other documents, and witnesses;\n\n(4)\nFor the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and\n\n(5)\nFor the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.","path":["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."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1801.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f473fbc9316cd3babf67e39b223a77f965abb1909121362c9099f954377964a6","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1712","next":"us-dc/d.c.-code-47-1801.01a"},"notice":"GroundRules: Original legal text. Not legal advice."}