State Codes and Statutes
Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-1a > Section-47-164Penalty for aiding and abetting understatement of a taxpayer's tax liability. [Repealed]
CREDIT(S)
(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.)
HISTORICAL AND STATUTORY NOTES
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.”
Current through September 13, 2012
