Code of the District of Columbia

§ 47–912. Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations. [Repealed]

Repealed.


(Sept. 13, 1980, D.C. Law 3-92, § 412, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(m)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-912.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”