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The DC Code: § 47-164 Penalty for aiding and abetting understatement of a taxpayer's tax liability. [Repealed]

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

Historical and Statutory

Prior Codifications 1981 Ed., § 47-164. Legislative History of Laws For legislative history of D.C. Law 10-115, see Historical and Statutory Notes following § 47-161. For Law 13-305, see notes following § 47-161. Miscellaneous Notes Section 410(d) of D.C. Law 13-305 provides: "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." DC CODE § 47-164 Current through December 11, 2012

Credits

(Apr. 30, 1994, D.C. Law 10-115, § 104, 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334.)