https://openjurist.org/state-code/dc/47/toc/39A
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Title 47 — Taxation, Licensing, Permits, Assessments, and Fees
Chapter
Internet Tax
D.C. Code § 47-3931
— Definitions
D.C. Code § 47-3932
— Imposition of tax
D.C. Code § 47-3933
— Scope
D.C. Code § 47-3934
— Deposit into General Fund of the District of Columbia