Penalty imposed on a tax return preparer for failure to sign a return. [Repealed] Repealed. (Apr. 30, 1994, D.C. Law 10-115, § 102, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.) Prior Codifications 1981 Ed., § 47-162. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: 'Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.'
District of Columbia Legal Code