# D.C. Code § 47-1801.01: Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.01

## Section

- **Citation:** D.C. Code § 47-1801.01
- **Heading:** Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 18 / § 47-1801.01

## Text

The District of Columbia Income Tax Act of 1939 is hereby repealed with respect to taxable years or portions thereof beginning on and after the first day of January 1947 for all purposes, except the following purposes in connection with taxes due or accrued under said Act:
(1) For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;
(2) For requiring the making, filing, and submission of returns and reports required by such Act;
(3) For the examination of all books, records, and other documents, and witnesses;
(4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and
(5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.

## Nearby sections

- [D.C. Code § 47-1801.01 § 47-1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.01.md)
- [D.C. Code § 47-1801.01a § 47-1801.01a. Effect of repeal or amendment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.01a.md)
- [D.C. Code § 47-1801.02 § 47-1801.02. Applicability of provisions — Taxable years.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.02.md)
- [D.C. Code § 47-1801.03 § 47-1801.03. Applicability of provisions — Returns and payments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.03.md)
- [D.C. Code § 47-1801.04 § 47-1801.04. General definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.04.md)
- [D.C. Code § 47-1801.05 § 47-1801.05. Effect of repeal or amendment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.05.md)
- [D.C. Code § 47-1802.01 § 47-1802.01. Exempt organizations — In general.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.01.md)
- [D.C. Code § 47-1802.02 § 47-1802.02. Exempt organizations — Regulations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.02.md)
- [D.C. Code § 47-1802.03 § 47-1802.03. Exempt organizations — Applicability of provisions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.03.md)
- [D.C. Code § 47-1802.04 § 47-1802.04. Exempt organizations — Political organizations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.04.md)
- [D.C. Code § 47-1803.01 § 47-1803.01. “Net income” defined.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.01.md)
- [D.C. Code § 47-1803.02 § 47-1803.02. Gross income — Items included and excluded; “adjusted gross income” defined.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.02.md)
- [D.C. Code § 47-1803.03 § 47-1803.03. Gross income — Corporation, financial institution, unincorporated business, and partnership deductions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.03.md)
- [D.C. Code § 47-1803.04 § 47-1803.04. Gross income — Individual, estate, and trust deductions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.04.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.01. Check the current official text before relying on it. Not legal advice.