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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.
§ 47–2515. Effective date.
Universal Citation: DC Code § 47–2515 (2018)
The provisions of this chapter (relating to repeal of the gross earnings tax applicable to financial institutions) will be effective for financial institutions beginning with the federal taxable year following the 3-year transition period described in § 47-2507. All other provisions of this chapter shall take effect on September 13, 1980.
(Sept. 13, 1980, D.C. Law 3-95, § 501, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2515.
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