§ 47-2510Title 47

Personal property tax provisions applicable to financial institutions.

Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04, shall be subject to the applicable personal property tax provisions of Chapters 15 and 16 [repealed] of this title and of Chapter 17 [repealed] of this title and shall be liable for the payment of taxes on such personal property. This section shall take effect as to taxable property held on July 1, 1981, and on July 1st of each succeeding year.

Annotations

Sept. 13, 1980, D.C. Law 3-95, § 401, 27 DCR 3509
July 24, 1982, D.C. Law 4-130, § 4, 29 DCR 2412
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
1981 Ed., § 47-2510.

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Sourced from the DC Council Open Law Library (public domain).

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