this is an outdated text: switch to the updated & improved dc code website
home, about

The DC Code: § 47-4109 Construction.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
For purposes of this chapter, the term "person" includes an officer or employee of a corporation or a member or employee of a partnership or association, who as an officer, employee, or member, is under a duty to perform the act in respect to which the violation occurs.
The provisions of this chapter may be construed, to the extent applicable, with reference to analogous provisions contained in sections 7201, 7202, 7203, 7204, 7205, 7206, 7212, and 7215 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).

Historical and Statutory

Legislative History of Laws For Law 13-204, see notes following § 47-4101. DC CODE § 47-4109 Current through December 11, 2012


(Oct. 4, 2000, D.C. Law 13-204, § 2(b), 47 DCR 5799.)