2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4604 — Lot 878, square 456 personal property tax and sales tax exemption.

(a) The personal property of any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 15 of this title to the same extent as if the personal property was owned by the legitimate theater company.
(b) Sales to any organization that is wholly-owned by a legitimate theater company, which is a District of Columbia nonprofit corporation, and that acquires any portion of the lot that is designated, as of October 1, 2003, as lot 878 in square 456 in the District of Columbia, shall be exempt from the tax imposed by Chapter 20 of this title to the same extent as if the sale was made to the legitimate theater company.

History
(Apr. 12, 2005, D.C. Law 15-333, § 2(b), 52 DCR 2010; Mar. 2, 2007, D.C. Law 16-191, § 87, 53 DCR 6794.)

Annotations
Effect of Amendments. D.C. Law 16-191, in subsec. (a), substituted "of this title" for "[of this title]" following "Chapter 15"; and, in subsec. (b), substituted "of this title" for "[of this title]" following "Chapter 20".

Emergency Legislation. For temporary (90 day) ticket tax exemption, see § 2 of Atlanta Coast Conference Tournament Ticket Tax Clarification Emergency Act of 2005 (D.C. Act 16-52, March 17, 2005, 52 DCR 3168).
For temporary (90 day) amendment of section, see § 18 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).

Legislative History of Law 15-333. For Law 15-333, see notes following § 47-1002.

Legislative History of Law 16-191. For Law 16-191, see notes following § 47-2425.