Pub. L. 91-358, tit. I, pt. D, subpt. 2, sec. 156

amendments redesignating district of columbia tax court

EnactedYear: 1970Length: 417 wordsOfficial source
amendments redesignating district of columbia tax court Sec. 156. (a) Section 303 of the District of Columbia Revenue Act of 1949 (D.C. Code. sec. 40–603–1) is amended by striking out “Board of Tax Appeals for the District of Columbia” and inserting in lieu thereof “Superior Court of the District of Columbia”. (b) Section 314 of the Act of March 2, 1962 (D.C. Code. sec. 45–734), is amended by striking out “District of Columbia Tax Court” and inserting in lieu thereof “Superior Court of the District of Columbia”. (c) Section 5 of the Act entitled “An Act to define the real property exempt from taxation in the District, of Columbia,” approved December 24, 1942 (D.C. Code. sec. 47–801e), is amended by striking out “Board of Tax Appeals for the District of Columbia” and inserting in lieu thereof “Superior Court of the District of Columbia”. 84 Stat. 574 (d) Subsection (e) of the Act entitled “An Act to provide for the taxation of rolling stock of railroad and other companies operated in the District of Columbia, and for other purposes”, approved December 15, 1945 (D.C. Code. sec. 47–1215(e)), is amended by striking out “Board of Tax Appeals for the District of Columbia” and inserting in lieu thereof “Superior Court of the District of Columbia”. (e) Sections 31 and 34 of the District of Columbia Income Tax Act, approved July 26, 1939 (D.C. Code. secs. 47–1531, 47–1534), are each amended by striking out “Board of Tax Appeals for the District of Columbia” and inserting in lieu thereof “Superior Court of the District of Columbia”. (f) Section 11 of title XII and section 1 of title XV of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code. secs. 47–1586j, 47–1593) are each amended by striking out “Board or Tax Appeals for the District of Columbia” and inserting in lieu thereof “Superior Court of the District of Columbia”. (g) Sections 7 and 13 of title IX of the District of Columbia Revenue Act of 1937 (D.C. Code. secs. 47–2407, 47–2412) are each amended by striking out “the Board” and inserting in lieu thereof “the Superior Court”. (h) All other laws of the United States applicable exclusively to the District of Columbia in force on the effective date of this Act in which reference is made to the Board of Tax Appeals for the District of Columbia or to the District of Columbia Tax Court are amended by substituting “Superior Court of the District of Columbia” for such reference.