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§ 47.3914 — District of Columbia Law | CourtGPT
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  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 39 - Toll Telecommunication Service Tax§ 47–3901. Definitions/
  6. § 47.3914
District of Columbia Legal Code

§ 47.3914

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Assessment; collection; deadline; fraudulent returns; extensions. [Repealed] Repealed. (Sept. 20, 1989, D.C. Law 8-26, § 15, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(fff)(2), 48 DCR 334.) Prior Codifications 1981 Ed., § 47-3914. 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.'