Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

220307

36:1219.

Oct. 20, 1978, Pub. L. 95–493, § 19, as added Jan. 12, 1983, Pub. L. 97–447, 96 Stat. 2364.

The words “or title 47, chapter 26 of the District of Columbia Code (1973)” (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words “in connection with activities conducted” are substituted for “applicable to taxable events occurring” for clarity. The words “occurring . . . on or after January 1, 1964” are omitted as obsolete.