Effective Date :
3/14/2014 12:00:00 AM
Authority :
Tax Clarity Act of 2000, effective June 9, 2001 (D.C. Law 13-305; D.C. Official Code § 47-1335 (2012 Repl.)); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; Pub. L. 109-356, D.C. Official Code § 1-204.24d (2012 Repl.)); and the Office of the Chief Financial Officer, Financial Management and Control Order No. 00-5, effective June 7, 2000.
Source :
Commissioners' Order 56-1431 effective July 24, 1956, 16 DCR § 303.1, 304.1, and 304.5(a); as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4283 (February 12, 1976); and by Final Rulemaking published at 30 DCR 1255 (March 18, 1983); as amended by Final Rulemaking published at 50 DCR 2864 (April 11, 2003); as amended by Final Rulemaking published at 61 DCR 2129 (March 14, 2014).
Editor's Note :