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§ 47.3718 — District of Columbia Law | CourtGPT
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  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 37 - Inheritance and Estate Taxes§ 47–3701. Definitions/
  6. § 47.3718
District of Columbia Legal Code

§ 47.3718

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Penalties. [Repealed] Repealed. (Feb. 24, 1987, D.C. Law 6-168, § 19, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, § 402(d), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(bbb)(2), 48 DCR 334.) Prior Codifications 1981 Ed., § 47-3718. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. 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.'