Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 4 - COLLECTION AND DISBURSEMENT OF TAXES
Subchapter V - AMNESTY
Section 47-454 - Substantial understatement penalty. [Repealed]

D.C. Code § 47-454

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Current through codified legislation effective September 18, 2024
Section 47-454 - Substantial understatement penalty. [Repealed]

D.C. Code § 47-454

Feb. 28, 1987, D.C. Law, 6-209, § 302, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.

Section 410(d) of D.C. Law 13-305 provided: "Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000."