2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39A - Internet Tax. [Repealed]
§ 47–3932. Imposition of tax. [Repealed]
[Repealed].
(Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472; Mar. 22, 2019, D.C. Law 22-258, § 2(e), 66 DCR 1362.)
ApplicabilitySection 3 of D.C. Law 22-258 provided that the repeal of this section by that act shall apply as of January 1, 2019.
Emergency LegislationFor temporary (90 days) repeal of this section, see § 2(e) of Internet Sales Tax Emergency Amendment Act of 2018 (D.C. Act 22-556, Dec. 31, 2018, 66 DCR 262).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short TitleSection 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”.
