Code of the District of Columbia

§ 42–3403.05. Payments not subject to District tax.

Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).


(Sept. 10, 1980, D.C. Law 3-86, § 305, 27 DCR 2975.)

Prior Codifications

1981 Ed., § 45-1624.

Editor's Notes

Reenactment of Law 3-86: See Historical and Statutory Notes following § 42-3401.01.