D.C. Code § 47-3722
Effect of repealers.
# (a)
The repeal by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before April 1, 1987, or any suit or proceeding had or commenced before April 1, 1987, but all rights and liabilities under prior law shall continue and may be enforced in the same manner and to the same extent as if the repeal had not been made.
# (b)
All offenses committed, and all penalties incurred prior to April 1, 1987, under any provision of law repealed, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been enacted.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (23 sections)
- 47-3701 · Definitions.
- 47-3702 · Tax on transfer of taxable estate of residents; amounts;…
- 47-3703 · Tax on transfer of taxable estate of nonresidents; property…
- 47-3704 · Authority for Mayor to compromise tax.
- 47-3705 · Filing returns; payment of tax due.
- 47-3706 · Jeopardy assessments.
- 47-3707 · Authority for Mayor to file.
- 47-3708 · Amended returns.
- 47-3709 · Testimony; production of books and records.
- 47-3710 · Certification of payment by Mayor.
- 47-3711 · Lien for taxes.
- 47-3712 · Liability of personal representative.
- 47-3713 · Duty of personal representative.
- 47-3714 · Apportionment required.
- 47-3715 · Monthly report of Register of Wills.
- 47-3716 · Final account.
- 47-3717 · Authority of Mayor to determine tax; deficiencies in tax.
- 47-3718 · Penalties.
- 47-3719 · Secrecy of returns.
- 47-3720 · Rules.
- 47-3721 · Report by Mayor concerning amendment, repeal, or replacement…
- 47-3722 · Effect of repealers.
- 47-3723 · Applicability.