§ 42–1119. Elimination of fractional stamps or devices; payment of tax to nearest dollar.

For the purpose of avoiding, in the case of any stamps or devices employed pursuant to authority of this chapter, the issuance of stamps or the employment of devices representing fractional parts of $1, the Mayor is authorized, in his discretion, to limit the denominations of such stamps or devices to amounts representing $1 or multiples of $1, and to prescribe further that where part of the tax due is a fraction of $1, the tax paid shall be paid to the nearest dollar.

(Mar. 2, 1962, 76 Stat. 16, Pub. L. 87-408, title III, § 319.)

Prior Codifications

1981 Ed., § 45-939.

1973 Ed., § 45-739.

Change in Government

This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.