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§ 47.451 — District of Columbia Law | CourtGPT
  1. Home/
  2. Laws/
  3. District of Columbia/
  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 4 - Collection and Disbursement of Taxessub/
  6. Subchapter V - Amnesty§ 47–451. Amnesty. [Repealed]/
  7. § 47.451
District of Columbia Legal Code

§ 47.451

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Amnesty. [Repealed] Repealed. (Feb. 28, 1987, D.C. Law 6-209, § 101, 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(i), 48 DCR 334.) Prior Codifications 1981 Ed., § 47-451. Editor's Notes Amnesty from tax liability for fiscal year beginning October 1, 1994.—For temporary authorization of the Mayor to provide amnesty to a taxpayer liable for the payment of a specific tax for which a return or report was required to be filed before October 1, 1994, see § 105 of D.C. Law 10-253. Section 1301(b) of D.C. Law 10-253 provided that the act shall expire on the 225th day of its having taken effect or upon the effective date of the Multiyear Budget Spending Reduction and Support Act of 1995, whichever occurs first.