Page:United States Statutes at Large Volume 83.djvu/208

 180

A'7^i^^A^.°'^^ 4 / - 1 5 0 4 to

47-1564c.

Effective dates.

PUBLIC LAW 91-106-OCT. 31, 1969

[83 STAT.

"(2) such individual maintained his place of abode within the District for the entire taxable year of twelve months, and "(3)(A) in the case of an individual who is required to file a return under title V, a return is filed by such individual within the .

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time prescribed m section 3 oi such title, or " (B) in the case of an individual who is not required to file a return under such title, a return is filed by such individual under this section not later than the fifteenth day of the fourth month following the close of such taxable year. I n the case of an individual described in paragraph (3)(B), the Commissioner may grant a reasonable extension of time (but not more than six months) for filing a return under this section whenever in the Commissioner's judgment good cause exists therefor. " (d)(1) A husband and wife filing separate returns for a taxable year for which a joint return could have been made by them may claim between them only the total credit (or refund) to which they would have been entitled under this section had a joint return been filed. "(2) No individual for whom a personal exemption was allowed on another individual's return shall be entitled to a credit (or refund) under this section." (b) The table of contents of such article is amended by adding at the end of the part of such table relating to title VI the following: "SEC. 6. Credit for sales tax paid." SEC. 606. The amendments made by sections 601, 602, and 604(a) of this title shall apply with respect to taxable years beginning after December 31, 1968. The amendments made by sections 603 and 605 of this title shall be effective with respect to taxaWe years beginning after December 31, 1969. The amendments made by section 604(b) of this title shall apply with respect to calendar years beginning after December 31, 1969. SEC. 607. Nothing in the amendments made by this title shall be construed to have the effect— (1) of increasing or decreasing the amount of District of Columbia income or franchise tax determined for any taxable year beginning before January 1, 1969, or (2) of authorizing or requiring in the determination of District of Columbia income or franchise tax for any taxable year beginning after December 31, 1968, the inclusion in gross income of any gain, or the deduction from gross income of any loss, from the sale or other disposition in a taxable year beginning before January 1, 1969, of any property. TITLE VII—FEDERAL PAYMENT AUTHORIZATION

80 Stat. 857; 82 Stat. 612. Law enforce-

ment, appropriation.

SEC. 701. Section 1 of article VI of the District of Columbia Revej^^^ j^^i of ^947 ( D. c. Qode, sec. 47-2501a) is amended (1) by striking ^^^,, j ^ ^ ^ ^^^ ^^g^,, ^^^ inserting in lieu thereof "June 30, 1970", and (2) by striking out "the sum of $90,000,000" and inserting in lieu thereof "not to exceed $105,000,000". gj;c. 702. For the fiscal year ending June 30, 1970, there is authorized to be appropriated to the District of Columbia, in addition to any other amounts authorized to be appropriated to the District of Columbia for such fiscal year, not to exceed $5,000,000 to enable it to undertake new law enforcement programs authorized by law after the date of the enactment of this Act or to otherwise increase the effectiveness of law enforcement in the District of Columbia.

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