Code of the District of Columbia

§ 47–1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.

The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in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:

(1) For 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;

(2) For requiring the making, filing, and submission of returns and reports required by such Act;

(3) For the examination of all books, records, and other documents, and witnesses;

(4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and

(5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.


(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title I, § 1; enacted Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1801.1.

1973 Ed., § 47-1551.

Section References

This section is referenced in § 42-3403.05 and § 47-1810.01.