D.C. Code § 47-1801.01a
Effect of repeal or amendment.
# (a)
Existing rights and liabilities. —
Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
# (b)
Crimes and penalties. —
All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1801.01 · Repeal of the District of Columbia Income Tax Act of 1939…
- 47-1801.02 · Applicability of provisions — Taxable years.
- 47-1801.03 · Applicability of provisions — Returns and payments.
- 47-1801.04 · General definitions.
- 47-1801.05 · Effect of repeal or amendment.
- 47-1801.01a · Effect of repeal or amendment.
- 47-1802.01 · Exempt organizations — In general.
- 47-1802.02 · Exempt organizations — Regulations.
- 47-1802.03 · Exempt organizations — Applicability of provisions.
- 47-1802.04 · Exempt organizations — Political organizations.
- 47-1803.01 · “Net income” defined.
- 47-1803.02 · Gross income — Items included and excluded; “adjusted…
- 47-1803.03 · Gross income — Corporation, financial institution,…
- 47-1803.04 · Gross income — Individual, estate, and trust deductions.
- 47-1804.01 · Accounting periods — Computation of income.
- 47-1804.02 · Accounting periods — Period in which items of gross income…
- 47-1804.03 · Accounting periods — Period for which deductions and…
- 47-1804.04 · Income from installment sales.
- 47-1804.05 · Inventories.
- 47-1804.06 · Authority to reject returns.
- 47-1804.07 · Amount.
- 47-1805.01 · Returns — Forms.
- 47-1805.02 · Returns — Persons required to file.
- 47-1805.03 · Returns — Filing.
- 47-1805.04 · Returns — Divulgence of information.
- 47-1805.05 · Returns — Certification by Qualified High Technology…
- 47-1805.02a · Combined reporting required.
- 47-1805.02b · Transition from the Joyce method of apportionment to the…
- 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
- 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
- 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
- 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
- 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
- 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
- 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
- 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
- 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
- 47-1806.10 · Income averaging — Employment discrimination.
- 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
- 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…