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The DC Code: § 47-1806.01 Tax on residents and nonresidents--"Taxable income" defined.

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

For the purposes of this chapter, and unless otherwise required by the context, the term "taxable income" means the entire net income of every resident, in excess of the personal exemptions and credits for dependents allowed by § 47-1806.02 and that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1806.1. 1973 Ed., § 47-1567. DC CODE § 47-1806.01 Current through December 11, 2012

Credits

(July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)