(a) Existing rights and liabilities. -- Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(b) Crimes and penalties. -- All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.
CREDIT(S)
(July 16, 1947, ch. 258, art. I, title I, § 1A, formerly June 11, 1982, D.C. Law 4-118, § 204, 29 DCR 1770; renumbered and amended Oct. 1, 1987, D.C. Law 7-29, § 5, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1801.1a.
Legislative History of Laws
Law 4-118, the “District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982,” was introduced in Council and assigned Bill No. 4-148, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on March 9, 1982 and March 23, 1982, respectively. Signed by the Mayor on April 23, 1982, it was assigned Act No. 4-181 and transmitted to both Houses of Congress for its review.
Law 7-29, “D.C. Income and Franchise Tax Conformity and Revision Amendment Act of 1987,” was introduced in Council and assigned Bill No. 7-183, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 16, 1987 and June 30, 1987, respectively. Signed by the Mayor on July 17, 1987, it was assigned Act No. 7-51 and transmitted to both Houses of Congress for its review.