Effective Date :
9/7/2012 12:00:00 AM
Authority :
Unless otherwise noted, the authority for this chapter is § 1 of the District of Columbia Income and Franchise Tax Act of 1947, 61 Stat. 359, as amended by § 601 of the District of Columbia Revenue Act of 1956, 70 Stat. 71, D.C. Code §§ 47-1816.1 and 47-1816.2 (1981 Ed.).
Source :
Commissioner's Order 56-1431 effective July 24, 1956; as amended by Regulation No. 71-6 effective February 25, 1971, 17 DCR 567 (March 8, 1971), 16 DCRR §§ 300.1, 301.1 through 301.3 and 309.1; by Final Rulemaking published at 32 DCR 1354 (March 8, 1985); and by Final Rulemaking published at 32 DCR 1776 (March 29, 1985); as amended by Final Rulemaking published at 59 DCR 10674 (September 7, 2012).
Editor's Note :
The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."