Federal (United States) · Session law
Pub. L. 87-408 — To amend the District of Columbia Sales Tax Act to increase the rate of tax imposed on certain gross receipts, to amend the District of Columbia Motor Vehicle Parking Facility Act of 1942 to transfer certain parking fees and other moneys to the highway fund, and for other purposes.
41 sections
41 sections
- Pub. L. 87-408, tit. I, sec. 101Enacted
- Pub. L. 87-408, tit. I, sec. 102Enacted
- Pub. L. 87-408, tit. I, sec. 103Enacted
- Pub. L. 87-408, tit. II, sec. 201Enacted
- Pub. L. 87-408, tit. II, sec. 202Enacted
- Pub. L. 87-408, tit. III, sec. 301Definitions.—Enacted
- Pub. L. 87-408, tit. III, sec. 302Exemptions.—Enacted
- Pub. L. 87-408, tit. III, sec. 303Imposition of Tax.—Enacted
- Pub. L. 87-408, tit. III, sec. 304Absence of Consideration.—Enacted
- Pub. L. 87-408, tit. III, sec. 305Investigation by Commissioners.—Enacted
- Pub. L. 87-408, tit. III, sec. 306Recordation.—Enacted
- Pub. L. 87-408, tit. III, sec. 307Presumptions and Burden of Proof.—Enacted
- Pub. L. 87-408, tit. III, sec. 308Deficiencies in Tax.—Enacted
- Pub. L. 87-408, tit. III, sec. 309Penalties and Interest.—Enacted
- Pub. L. 87-408, tit. III, sec. 310Compromise and Settlement.—Enacted
- Pub. L. 87-408, tit. III, sec. 311Compromise of Penalties and Adjustment of Interest.—Enacted
- Pub. L. 87-408, tit. III, sec. 312Limitations.—Enacted
- Pub. L. 87-408, tit. III, sec. 313Administration of Oaths.—Enacted
- Pub. L. 87-408, tit. III, sec. 314Appeal.—Enacted
- Pub. L. 87-408, tit. III, sec. 315Refunds and Collection.—Enacted
- Pub. L. 87-408, tit. III, sec. 316Stamps.—Enacted
- Pub. L. 87-408, tit. III, sec. 317Promulgation of Rules and Regulations.—Enacted
- Pub. L. 87-408, tit. III, sec. 318Abatement.—Enacted
- Pub. L. 87-408, tit. III, sec. 319Elimination of Fractional Stamps or Devices.—Enacted
- Pub. L. 87-408, tit. III, sec. 320General Criminal Penalty.—Enacted
- Pub. L. 87-408, tit. III, sec. 321Criminal Penalty as to Stamps.—Enacted
- Pub. L. 87-408, tit. III, sec. 322Disposition of Funds.—Enacted
- Pub. L. 87-408, tit. III, sec. 323Separability Clause.—Enacted
- Pub. L. 87-408, tit. III, sec. 324Appropriations.—Enacted
- Pub. L. 87-408, tit. III, sec. 325Effective Date.—Enacted
- Pub. L. 87-408, tit. III, sec. 326Short Title.—Enacted
- Pub. L. 87-408, tit. IV, sec. 401Enacted
- Pub. L. 87-408, tit. IV, sec. 402Enacted
- Pub. L. 87-408, tit. V, sec. 501Enacted
- Pub. L. 87-408, tit. V, sec. 502Enacted
- Pub. L. 87-408, tit. V, sec. 503Enacted
- Pub. L. 87-408, tit. V, sec. 504Enacted
- Pub. L. 87-408, tit. VI, sec. 601Enacted
- Pub. L. 87-408, tit. VI, sec. 602Enacted
- Pub. L. 87-408, tit. VI, sec. 603Enacted
- Pub. L. 87-408, tit. VI, sec. 604Enacted