Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.
CREDIT(S)
(Mar. 3, 1979, D.C. Law 2-147, § 4(a), 25 DCR 6987; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1802.3.
1973 Ed., § 47-1556.
Legislative History of Laws
For legislative history of D.C. Law 2-147, see Historical and Statutory Notes following § 471802.01.