US lawFederal (United States)Session lawPub. 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.202Pub. L. 87-408, tit. II, sec. 202Pub. L. 87-408, tit. II, sec. 202EnactedYear: 1962Length: 19 wordsOfficial source Sec. 202. The provisions of this title shall be applicable to the taxable years beginning after December 31, 1961.PreviousPub. L. 87-408, tit. II, sec. 201NextPub. L. 87-408, tit. III, sec. 301