Tax a personal debt; period of limitation; liens.

Annotations

May 27, 1949, 63 Stat. 117, ch. 146, title I, § 131
July 24, 1982, D.C. Law 4-131, § 206, 29 DCR 2418
Feb. 28, 1987, D.C. Law 6-209, § 405(a), 34 DCR 689
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 406(ff)(2), 48 DCR 334
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
1973 Ed., § 47-2608.
1981 Ed., § 47-2011.