2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 37 — INHERITANCE AND ESTATE TAXES
Section 47-3718 — Penalties. [Repealed].
Repealed.
History
(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.)
Annotations
Prior Codifications. 1981 Ed., § 47-3718.
Legislative History of Law 6-168. For legislative history of D.C. Law 6-168, see Historical and Statutory Notes following § 47-3701.
Legislative History of Law 6-209. For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-3701.
Legislative History of Law 13-305. For Law 13-305, see notes under § 47-901.
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."
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