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D.C. Code § 47-1801.02

Applicability of provisions — Taxable years

July 16, 1947, 61 Stat. 331, ch. 258, art

The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.

Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.