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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.
§ 47–2510. Personal property tax provisions applicable to financial institutions.
Universal Citation: DC Code § 47–2510 (2018)
Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04, shall be subject to the applicable personal property tax provisions of Chapters 15 and 16 [repealed] of this title and of Chapter 17 [repealed] of this title and shall be liable for the payment of taxes on such personal property. This section shall take effect as to taxable property held on July 1, 1981, and on July 1st of each succeeding year.
(Sept. 13, 1980, D.C. Law 3-95, § 401, 27 DCR 3509; July 24, 1982, D.C. Law 4-130, § 4, 29 DCR 2412; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2510.
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