{"data":{"id":"us-dc/d.c.-code-47-1801.02","jurisdiction":"us-dc","citation":"D.C. Code § 47-1801.02","heading":"Applicability of provisions — Taxable years.","body":"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.","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/47-1801.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"01e33e2a8cdfada00029f709b233e8c7f93f8b6058c1ac50fa8593be7611c28b","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1801.01a","next":"us-dc/d.c.-code-47-1801.03"},"notice":"GroundRules: Original legal text. Not legal advice."}