Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/15/subchapters/II/
Timestamp: 2019-04-20 02:52:53+00:00

Document:
D.C. Law Library - Subchapter II. Procedure.
Chapter 16. Enforcement of Personal Property Taxes by Distraint or Levy.
§ 47–1524. Form of tax return; filing; extensions.
§ 47–1527. Failure to file or fraudulent return; collection and enforcement.
§ 47–1528. Deficiency; request for hearing.
§ 47–1533. Appeal from assessment or denial of claim for refund.
§ 47–1535. Rules; powers of Mayor.
(2) “Mayor” means the Mayor of the District of Columbia.
(3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit.
(4) “Tangible personal property” means tangible goods and chattels used or held for use in any business, activity, or occupation whether or not operated for profit.
(5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th.
(6) “Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit.
(7) “Use in a trade or business” means use of property in commencing, conducting, continuing, or liquidating a trade or business.
This section is referenced in § 47-1508 and § 47-2501.01.
(a) The full and true value and the current value of tangible personal property, including taxable leasehold improvements, having a taxable situs in the District shall be reported on the return. The full and true value shall be the original costs of the tangible personal property in an arms-length transaction, computed as of July 1st of the tax year. The current value of the tangible personal property shall be the full and true value less a reasonable allowance for straight line depreciation in accordance with rules promulgated by the Mayor and the provisions under subsections (b), (c), (d), and (e) of this section. Tangible personal property items with a useful life of one year or less shall be reported at cost. No proration of value shall be permitted in anticipation of the disposition of an item of tangible personal property. In no event shall the current value reported be less than 25% of the original cost or exchange value of the tangible personal property, except as permitted under subsection (b) of this section.
(b) Qualified technological equipment shall be depreciated at the rate of 30% per year, and shall not be depreciated to a value less than 10% of original cost or exchange value.
(c) For personal property tax years beginning July 1, 2000, taxpayers who acquired qualified technological equipment on or before June 30, 2000, may calculate the current value of those assets as if the depreciation rate provided in subsection (b) of this section was used from the acquisition date; however, there shall be no credit or refund of tax paid in earlier tax years under the prior depreciation rate.
(1) “Computer” means a programmable electronically activated device that is capable of accepting information, applying prescribed processes to the information, and supplying the results with or without human intervention, and that consists of a central unit containing extensive storage, logic, arithmetic, and control capabilities.
(2) “Qualified technological equipment” means any computer or related peripheral equipment other than the type mentioned in subsection (e)(1) of this section.
(3) “Related peripheral equipment” means any auxiliary machine (whether on-line or off-line) that is designed to be placed under the control of a computer, and operate in conjunction with such computer.
(E) Computers used in operating industrial processing equipment, equipment used in a computer assisted manufacturing system, equipment used in computer assisted design or engineering system integral to an industrial process, or subunit or electronic assembly comprising a component in a computer integrated industrial processing system.
D.C. Law 13-38 rewrote this section adding thereto provisions comprising the exception at the end of subsec. (a) and added the provisions contained in subsecs. (b) through (e).
(a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system.
(b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed.
(c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax.
(d) The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.
This section is referenced in § 47-1522.
(a) If a person fails to make or file a return required or files a fraudulent return, the Mayor shall make the return for the person based upon information that the Mayor may obtain through testimony or other sources.
(b) A return made according to subsection (a) of this section and signed by the Mayor shall be sufficient for all purposes related to the collection and enforcement of the personal property tax.
Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
D.C. Law 15-217 rewrote the section.
D.C. Law 16-191 repealed section 79 of D.C. Law 15-354 which had amended this section.
For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(a) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
Any person aggrieved by any assessment of a deficiency in tax and any person aggrieved by the denial of a claim for refund may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to the Superior Court of the District of Columbia, in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308.
(a) The Mayor shall issue rules to implement the provisions of this subchapter pursuant to subchapter I of Chapter 5 of Title 2.
(3) Request information from the Internal Revenue Service of the Treasury Department of the United States regarding any person for the purpose of assessing the personal property tax.
Delegation of authority pursuant to Law 6-212, see Mayor’s Order 87-222, September 28, 1987.

References: § 47

§ 47

§ 47

§ 47

§ 47
 § 47
 § 47
 § 47
 § 47
 § 3
 § 3