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2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes.
§ 47–2506. Payment of tax by private banks and note brokers.
Universal Citation: DC Code § 47–2506 (2018)
The taxes for said private banks and bankers, and note brokers shall be paid to the Collector of Taxes of the District of Columbia, and shall date from the first day of July in each year and expire on the 30th day of June following. Said taxes shall date from the first day of the month in which the liability begins, and payment shall be made for a proportionate amount.
(July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2506.
1973 Ed., § 47-1709.
Editor's NotesOffice of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
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