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The DC Code: § 47-2006 Application of exemption.

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

The exemption provided for in § 47-2005(19) shall apply to sales made on or after January 1, 1978. Any tax collected by the District of Columbia from a vendor on such exempt sales and any reimbursements collected by a vendor from purchasers on such exempt sales shall be refunded in accordance with § 47- 2020; provided, that no interest shall be allowed or paid on any amount refunded pursuant to this section.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2006. 1973 Ed., § 47-2605.1. Legislative History of Laws For legislative history of D.C. Law 2-145, see Historical and Statutory Notes following § 47-2005. DC CODE § 47-2006 Current through December 11, 2012

Credits

(Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)