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D.C. Law Library
Code of the District of Columbia
Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 1A. Tax Return Preparers. [Repealed].
§ 47–164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed]

Code of the District of Columbia

§ 47–164. Penalty for aiding and abetting understatement of a taxpayer’s tax liability. [Repealed]

Repealed.

(Apr. 30, 1994, D.C. Law 10-115, § 104, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-164.

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.”

§ 47–163. Understatement of taxpayer’s liability by tax return preparer. [Repealed]

§ 47–165. Frivolous tax return. [Repealed]

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