Effective Date :
4/1/2011 12:00:00 AM
Authority :
The Office of Tax and Revenue (OTR), pursuant to the authority set forth in D.C. Official Code § 47-1335 (2001), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24d(9), (10) (Supp. 2009)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.
Source :
Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCRR §§ 118, 119, and 120; as amended by Final Rulemaking published at 48 DCR 8197 (August 31, 2001); as amended by Final Rulemaking published at 53 DCR 8492 (October 20, 2006); as amended by Notice of Final Rulemaking published at 58 DCR 2839 (April 1, 2011).
Editor's Note :