{"data":{"id":"us-dc/d.c.-code-47-2515","jurisdiction":"us-dc","citation":"D.C. Code § 47-2515","heading":"Effective date.","body":"The provisions of this chapter (relating to repeal of the gross earnings tax applicable to financial institutions) will be effective for financial institutions beginning with the federal taxable year following the 3-year transition period described in § 47-2507. All other provisions of this chapter shall take effect on September 13, 1980.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 25. Financial Institution, Guaranty Company, and Public Utility Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2515","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"6d2f7999a2c85898db98880dd61e0005dd643da69e41dc552af9cc4040d58b76","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2514","next":"us-dc/d.c.-code-47-2601"},"notice":"GroundRules: Original legal text. Not legal advice."}