# D.C. Code § 47-1801.01a: Effect of repeal or amendment

> District of Columbia · Statutes · In force

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

## Section

- **Citation:** D.C. Code § 47-1801.01a
- **Heading:** Effect of repeal or amendment
- **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 / § 47-1801.01a

## Text

(a) Existing rights and liabilities. — Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(b) Crimes and penalties. — All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.

## 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_S47-1801.01a. Check the current official text before relying on it. Not legal advice.