Code of the District of Columbia

§ 3–1337. Exemption from District income tax. [Recodified]

Recodified as § 36-601.37.


(Mar. 10, 1981, D.C. Law 3-172, § 4, 27 DCR 4736; July 25, 1989, D.C. Law 8-17, § 3, 36 DCR 4160.)

Prior Codifications

1981 Ed., § 2-2537.

Emergency Legislation

For temporary (90 days) creation of new Chapter 6 of Title 36 (Sports Wagering), see § 2(e) of Sports Wagering Lottery Emergency Amendment Act of 2018 (D.C. Act 22-630, Jan. 30, 2019, 66 DCR 1745).

For temporary (90 days) amendment to new Chapter 6 of Title 36, see § 3 of Sports Wagering Lottery Clarification Emergency Amendment Act of 2019 (D.C. Act 23-2, Jan. 23, 2019, 66 DCR 1452).

For temporary (90 days) amendment to new Chapter 6 of Title 36, see § 2 of Sports Wagering Lottery Clarification Emergency Amendment Act of 2019 (D.C. Act 23-2, Jan. 23, 2019, 66 DCR 1452).

Editor's Notes

Application of Law 8-17: Section 12 of D.C. Law 8-17 provided that § 2(a), (b) and (c) and 3 shall apply to all taxable years beginning after December 31, 1988. Section 2(d) and (e) shall apply to all taxable periods beginning after September 30, 1989. All other sections of the act shall apply as of July 1, 1989.