Code of the District of Columbia

§ 47–3407. Regulations.

The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforcement of the Revenue Act of 1939.


(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 3; May 16, 1938, 52 Stat. 370, ch. 223, § 7; July 26, 1939, 53 Stat. 1119, ch. 367, title VIII, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-3407.

1973 Ed., § 47-2502.

References in Text

The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937.

The Revenue Act of 1939, referred to in this section, is 50 Stat. 1087, approved July 26, 1939.