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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 18. Income and Franchise Taxes.
Subchapter XII. Assessment and Collection; Time of Payment.
§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]

Code of the District of Columbia

§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]

Repealed.

(July 16, 1947, 61 Stat. 354, ch. 258, art. I, title XII, § 10; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 417; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 28, 1979, D.C. Law 3-21, § 2, 26 DCR 386; June 11, 1982, D.C. Law 4-118, § 117, 29 DCR 1770; Oct. 1, 1987, D.C. Law 7-29, § 2(l)(4), 34 DCR 5097; Apr. 9, 1997, D.C. Law 11-198, § 103(b), 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 20, 1998, D.C. Law 12-60, § 1601, 44 DCR 7378; Apr. 20, 1999, D.C. Law 12-264, § 52(n), 46 DCR 2118; Apr. 27, 1999, D.C. Law 12-265, § 4, 46 DCR 2096; June 9, 2001, D.C. Law 13-305, § 406(z)(2), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-1812.10.

1973 Ed., § 47-1586i.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”

§ 47–1812.09. Lien liability. [Repealed]

§ 47–1812.11. Credits and refunds for overpayments. [Repealed]

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