Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 37 - Inheritance and Estate Taxes (Section 47-3701 to Section 47-3723) > Section 47-3721 - Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954

Section 47-3721 - Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954

Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954

Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1954, the Mayor shall report to the Council concerning the amendment, repeal, or replacement. The reports shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District taxpayers, and on District of Columbia government revenues over the next 5-year period, and a recommendation as to whether any change in District law should be made as a result of the amendment, repeal, or replacement.

CREDIT(S)

(Feb. 24, 1987, D.C. Law 6-168, § 22, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3721.
Legislative History of Laws
For legislative history of D.C. Law 6-168, see Historical and Statutory Notes following § 47-3701.

Current through September 13, 2012