US lawDistrict of ColumbiaStatutesTitle 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]Chapter 18. Income and Franchise Taxes.47-1801.02D.C. Code § 47-1801.02Applicability of provisions — Taxable years.Last amended: 1998Year: 2026Length: 27 wordsOfficial source The provisions of this chapter shall apply to the taxable year or part thereof beginning on the 1st day of January 1947 and to succeeding taxable years.PreviousD.C. Code § 47-1801.01aNextD.C. Code § 47-1801.03