05. Payments not subject to District tax. Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.). (Sept. 10, 1980, D.C. Law 3-86, § 305, 27 DCR 2975.) Prior Codifications 1981 Ed., § 45-1624. Editor's Notes Reenactment of Law 3-86: See Historical and Statutory Notes following § 42-3401.01.
District of Columbia Legal Code