2023 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 39A - Internet Tax. [Repealed]. [Repealed]
§ 47–3931. Definitions. [Repealed]

Universal Citation:
DC Code § 47–3931 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 47–3931. Definitions. [Repealed]

[Repealed].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.)

Section References

This section is referenced in § 1-325.261.

Applicability

Section 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 Legislation

For 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).

For temporary (90 days) amendment of D.C. Law 20-61, § 7315, see § 7016(aa)(3) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).

Short Title

Section 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”.

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