Pub. L. 89-183, pt. III, tit. 21, ch. 3, sec. 21–311
Preservation of prior rights and liabilities; construction with other laws
§ 21–311. Preservation of prior rights and liabilities; construction with other lawsThis chapter does not affect rights and liabilities under the Act approved August 3, 1956 (chapter 947, 70 Stat. 1028), existing on December 31, 1962; nor does it supersede or modify the Internal Revenue Code of 1954, as amended (Title 26, United States Code), or the District of Columbia Income and Franchise Tax Act of 1947, as amended (subchapter II of chapter 15 of Title 47 of this Code).