D.C. Code § 47-4108
Periods of limitation on criminal prosecutions.
Notwithstanding any other period of limitation under law, no person shall be prosecuted, tried, or punished for an offense arising under this chapter unless the indictment is found or the information is instituted within 6 years after the latest of: the commission of the offense, the last action in furtherance of the offense, or the last action to conceal the offense.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (12 sections)
- 47-4101 · Attempt to evade or defeat tax.
- 47-4102 · Failure to collect or pay over tax.
- 47-4103 · Failure to pay tax, make return, keep records, or supply…
- 47-4104 · Fraudulent statements or failure to make statements to…
- 47-4105 · Fraudulent withholding information or failure to supply…
- 47-4106 · Fraud and false statements.
- 47-4107 · Attempt to interfere with administration of District of…
- 47-4108 · Periods of limitation on criminal prosecutions.
- 47-4108.01 · Special agents for the Office of Tax and Revenue.
- 47-4109 · Construction.
- 47-4110 · Mayor’s regulatory authority.
- 47-4111 · Rewards for informants.