Pub. L. 87-408, tit. II, sec. 201

Sec. 201. Paragraph (1) of subsection 7(a) of title XII of the District of Columbia Income and Franchise Tax Act of 1947, as amended (61 Stat. 353; sec. 47–1536f(a)(1), D.C. Code), is amended to read as follows: “(1) Except as provided in paragraph (2) of this subsection, the total amount of tax due as shown on the taxpayer’s return is due and payable in full at the time prescribed in this article for the filing of such return.”