D.C. Code § 47-2515
Effective date.
The provisions of this chapter (relating to repeal of the gross earnings tax applicable to financial institutions) will be effective for financial institutions beginning with the federal taxable year following the 3-year transition period described in § 47-2507. All other provisions of this chapter shall take effect on September 13, 1980.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (16 sections)
- 47-2501 · Gas, electric lighting, telephone, telecommunications, and…
- 47-2501.01 · Television, video, or radio service to subscribers or…
- 47-2502 · Bonding, title, guaranty and fidelity companies.
- 47-2503 · Private banks.
- 47-2504 · Washington Stock Exchange.
- 47-2505 · Note brokers.
- 47-2506 · Payment of tax by private banks and note brokers.
- 47-2507 · Transitional rules for taxing financial institutions.
- 47-2508 · Applicability of acts of Congress to national banks in the…
- 47-2509 · Declaration and payment of estimated tax.
- 47-2510 · Personal property tax provisions applicable to financial…
- 47-2511 · Severability.
- 47-2512 · Savings clause.
- 47-2513 · Rules and regulations.
- 47-2514 · Real property tax provisions applicable to financial…
- 47-2515 · Effective date.