§ 47-163Title 47

Understatement of taxpayer’s liability by tax return preparer.

Repealed.

Annotations

Apr. 30, 1994, D.C. Law 10-115, § 103, 41 DCR 1216
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(a), 48 DCR 334
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
1981 Ed., § 47-163.

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