Section 47-1802.02 and this section shall apply to taxable years beginning after December 31, 1977.
(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.)
1981 Ed., § 47-1802.3.
1973 Ed., § 47-1556.
This section is referenced in § 47-1802.02.
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