District of Columbia Code Division VIII. General Laws. § 47-1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.

(1) For the imposition of assessments and penalties, civil and criminal, for the violation of, or failure to comply with, any provisions of such Act and the regulations prescribed thereunder;

(2) For requiring the making, filing, and submission of returns and reports required by such Act;

(3) For the examination of all books, records, and other documents, and witnesses;

(4) For the assessment and collection of the taxes imposed by such Act and the filing of liens therefor; and

(5) For the allowance of refunds of overpayments of any taxes assessed under the provisions of such Act.