US lawDistrict of ColumbiaStatutesTitle 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]Chapter 4. Collection and Disbursement of Taxes.47-454D.C. Code § 47-454Substantial understatement penalty.RepealedLast amended: 2001Year: 2026Length: 1 wordsOfficial source Repealed.PreviousD.C. Code § 47-453NextD.C. Code § 47-455