Section 42-3403.05 - Payments not subject to District tax

Payments not subject to District tax

Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).

CREDIT(S)

(Sept. 10, 1980, D.C. Law 3-86, § 305, 27 DCR 2975.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 45-1624.
Legislative History of Laws
For legislative history of D.C. Law 3-86, see Historical and Statutory Notes following § 42-3401.01.
Miscellaneous Notes
Reenactment of Law 3-86: See Historical and Statutory Notes following § 42-3401.01.

Current through September 13, 2012