D.C. Code § 47-1806.11
Section 3 of D.C. Law 16-97 provided that section 2 shall apply as of January 1, 2006.
Economic development zones, eligibility for tax incentives, see § 6-1504. "Feepayer" defined, see § 47-2751. Income and franchise taxes, gross income, items included and excluded, see § 47-1803.02. Income and franchise taxes, gross income, samedeductions, exceptions, see § 47-1803.03. Income and franchise taxes, returns, samefiling, fiscal year, filing dates, see § 47-1805.03. Tax on unincorporated businesses, "unincorporated business" defined, see § 47-1808.01. .