Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.

Annotations

July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 3
June 25, 1948, 62 Stat. 991, ch. 646, § 32(a), (b)
May 24, 1949, 63 Stat. 107, ch. 139, § 127
July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1
July 29, 1970, 84 Stat. 570, 573, Pub. L. 91-358, title I, § 155(a), (c)(51)
Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(w), 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.”
1973 Ed., § 47-1586b.
1981 Ed., § 47-1812.3.