2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes.
Subchapter XVI - Rules and Regulations.
§ 47–1816.01. Rules and regulations — Tax provisions.
Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.
(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XVI, § 1; July 24, 1982, D.C. Law 4-131, § 107, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-1816.1.
1973 Ed., § 47-1595.
Cross ReferencesTax rate changes, authority of the Council of the District of Columbia, see § 47-504.
Editor's NotesMayor authorized to issue rules and regulations: Section 201 of D.C. Law 4-118 provided that the “Mayor may prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of the District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982.”
Mayor authorized to issue rules and regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.
Delegation of AuthorityDelegation of authority under Law 5-32, see Mayor’s Order 83-268, November 16, 1983.
