Scope.
[Applicable when contingency met]. Applicability of D.C. Law 20-61: Section 7315 of D.C. Law 20-61, as amended by D.C. Law 21-36, § 7023(c), provided that §§ 7311 through 7315 of the act shall apply as of the effective date of federal legislation or judicial action that permits the District to impose a sales tax on sales over the Internet. Applicability of D.C. Law 20-61: Section 7315 of D.C. Law 20-61 provided that §§ 7311 through 7315 of the act shall apply as of as of the effective date of the Marketplace Fairness Act of 2013, passed by the Senate on May 6, 2013 (S. 743). The Marketplace Fairness Act of 2013 [2013 S. 743] had not become a public law by the time the 113th Congress adjourned sine die.
Annotations
Dec. 24, 2013, D.C. Law 20-61, § 7312, 60 DCR 12472 Section 7311 of D.C. Law 20-61 provided that Subtitle EE of Title VII of the act may be cited as the “Internet Sales Tax, Homelessness Prevention, and WMATA Momentum Fund Establishment Act of 2013”. For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). For temporary (90 days) addition of this section, see §§ 7312 and 7315 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
Sourced from the DC Council Open Law Library (public domain).
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