reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.10. Tax on estates and trusts — Employees’ trusts

§ 47–1809.10. Tax on estates and trusts — Employees’ trusts.
(a) Exempt status. — A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this chapter and, except as expressly provided in this section, no other provision of this chapter shall apply with respect to such trust or to its beneficiary if such trust meets the requirements for exemption from federal income tax under sections 401, 402, and 501(a) of the Internal Revenue Code of 1986; provided, that to the extent that the trusts have unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986, the unrelated business income shall be taxed in the same manner and to the same extent as the tax imposed by subchapter VII of this chapter, except as hereinafter in this section expressly provided.
(b) Distributions. — The amount actually distributed or made available to any distributee by any such trust shall be taxable to him, in the year in which so distributed or made available, under § 47-1803.02(b)(2) as if it were an annuity the consideration for which is the amount contributed by the employee.
(c) Nonexempt contributions. — Contribution to a trust made by an employer during a taxable year of the employer which ends within or with a taxable year of the trust for which the trust is not exempt under subsection (a) of this section shall be included in the gross income of an employee for the taxable year in which the contribution is made to the trust in the case of an employee whose beneficial interest in such contribution is nonforfeitable at the time the contribution is made.
(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 10; June 24, 1987, D.C. Law 7-9, § 2(j), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(i), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 202(d), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1809.10.
1973 Ed., § 47-1577i.
Effect of Amendments
D.C. Law 13-305 rewrote subsec. (a) which had read:
“(a) Exempt status.—A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this chapter and no other provision of this chapter shall apply with respect to such trust or to its beneficiary, except as hereinafter in this section expressly provided, if such trust meets the requirements for exemption from federal income tax under §§ 401, 402, and 501(a) of the Internal Revenue Code of 1986 (§§ 401, 402, and 501(a) of Title 26, United States Code).”
Editor's Notes
Section 203(a) of D.C. Law 13-305 provided: “(a) Section 202(a) through (e) shall apply for all tax years beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter X - Purpose of Chapter and Allocation and Apportionment › § 47–1810.03. Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses

§ 47–1810.03. Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.
In any of 2 or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the District, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Mayor is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses, whenever in his opinion such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. The provisions of this section shall apply, but shall not be limited in application, to any case of a common carrier by railroad subject to the Interstate Commerce Act and jointly owned or controlled directly or indirectly by 2 or more common carriers by railroad subject to said Act.
(July 16, 1947, 61 Stat. 349, ch. 258, art. I, title X, § 3; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1810.3.
1973 Ed., § 47-1580b.
References in Text
The Interstate Commerce Act, referred to in the second sentence in this section, is 24 Stat. 379, ch. 104, approved February 4, 1887, which was repealed by 92 Stat. 1337, Pub. L. 95-473, approved October 17, 1978. This latter Act also enacted the Revised Interstate Commerce Act, which is classified to 49 U.S.C. § 10102 et seq.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter X - Purpose of Chapter and Allocation and Apportionment › § 47–1810.09. Tax haven updates. [Repealed]

§ 47–1810.09. Tax haven updates. [Repealed]
[Repealed].
(Oct. 22, 2015, D.C. Law 21-36, § 7182(b), 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7028(c)(6), 63 DCR 10775.)
Emergency Legislation
For temporary (90 days) addition of this section, see § 7152(b) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (90 days) repeal of this section, see § 6(c) of the Fiscal Year 2016 Budget Support Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-307, Feb. 18, 2016, 63 DCR 2182).
For temporary (90 days) addition of D.C. Law 21-36, § 7182(d), an applicability clause, see § 2(d) of the Fiscal Year 2016 Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-164, Oct. 16, 2015, 62 DCR 13734).
For temporary (90 days) repeal of section, see § 6(c) of the Fiscal Year 2016 Second Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-202, Nov. 23, 2015, 62 DCR 15276).
Temporary Legislation
For temporary (225 days) repeal of this section, see § 14(c) of the Fiscal Year 2016 Budget Support Clarification Temporary Amendment Act of 2015 (D.C. Law 21-76, Feb. 27, 2016, 63 DCR 264).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XI - Bases › § 47–1811.01. Disposition of property — Basis for determination of gain or loss

§ 47–1811.01. Disposition of property — Basis for determination of gain or loss.
The basis for determining the gain or loss from the sale or other disposition of property shall be the same basis as that provided for determining gain or loss under the Internal Revenue Code of 1986.
(July 16, 1947, 61 Stat. 350, ch. 258, art. I, title XI, § 1; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 601(c)(1); June 24, 1987, D.C. Law 7-9, § 2(k), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(k)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1811.1.
1973 Ed., § 47-1583.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XI - Bases › § 47–1811.02. Disposition of property — Determination of gain or loss

§ 47–1811.02. Disposition of property — Determination of gain or loss.
The gain or loss, as the case may be, from the sale or other disposition of property, including the amount realized and the amount recognized, shall be determined in the same manner provided for the determination of gain or loss for federal income tax purposes under the Internal Revenue Code of 1986.
(July 16, 1947, 61 Stat. 350, ch. 258, art. I, title XI, § 2; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 601(c)(2)(A), (B); June 24, 1987, D.C. Law 7-9, § 2(l), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(k)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1811.2.
1973 Ed., § 47-1583a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XI - Bases › § 47–1811.03. Bases — Property dividends

§ 47–1811.03. Bases — Property dividends.
Where any property other than money is paid by a corporation as a dividend, the base to the recipient thereof shall be the market value of such property at the time of its distribution by such corporation.
(July 16, 1947, 61 Stat. 351, ch. 258, art. I, title XI, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1811.3.
1973 Ed., § 47-1583c.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.01. General duties of Mayor

§ 47–1812.01. General duties of Mayor.
The Mayor is hereby required to administer the provisions of this chapter. As soon as practicable after the return is filed, the Mayor shall examine it and shall determine the correct amount of tax.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 1; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1812.1.
1973 Ed., § 47-1586.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.02. Records and statements

§ 47–1812.02. Records and statements.
Every person upon whom the duty is imposed by this chapter to file any applications, returns, or reports or who is liable for any tax imposed by this chapter shall keep such records, render under oath such statements, and comply with such rules and regulations as the Mayor from time to time may prescribe. Whenever the Mayor deems it necessary, he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records as he believes sufficient to show whether or not such person is liable to tax under this chapter and the extent of such liability.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 2; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1812.2.
1973 Ed., § 47-1586a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]

§ 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 3; June 25, 1948, 62 Stat. 991, ch. 646, § 32(a), (b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 573, Pub. L. 91-358, title I, § 155(a), (c)(51); Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(w), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.3.
1973 Ed., § 47-1586b.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.04. Duty of Mayor to make return

§ 47–1812.04. Duty of Mayor to make return.
If any person fails to make and file a return at the time prescribed by law or by regulations made under authority of law, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return so made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
(July 16, 1947, 61 Stat. 352, ch. 258, art. I, title XII, § 4; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1812.4.
1973 Ed., § 47-1586c.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.06. Jeopardy assessment. [Repealed]

§ 47–1812.06. Jeopardy assessment. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 353, ch. 258, art. I, title XII, § 6; Mar. 6, 1979,D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2,44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(x)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.6.
1973 Ed., § 47-1586e.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.09. Lien liability. [Repealed]

§ 47–1812.09. Lien liability. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 353, ch. 258, art. I, title XII, § 9; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; July 24, 1982, D.C. Law 4-131, § 106, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(z)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.9.
1973 Ed., § 47-1586h.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.10. Period of limitation upon assessment and collection. [Repealed]

§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 354, ch. 258, art. I, title XII, § 10; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 417; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 28, 1979, D.C. Law 3-21, § 2, 26 DCR 386; June 11, 1982, D.C. Law 4-118, § 117, 29 DCR 1770; Oct. 1, 1987, D.C. Law 7-29, § 2(l)(4), 34 DCR 5097; Apr. 9, 1997, D.C. Law 11-198, § 103(b), 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 20, 1998, D.C. Law 12-60, § 1601, 44 DCR 7378; Apr. 20, 1999, D.C. Law 12-264, § 52(n), 46 DCR 2118; Apr. 27, 1999, D.C. Law 12-265, § 4, 46 DCR 2096; June 9, 2001, D.C. Law 13-305, § 406(z)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.10.
1973 Ed., § 47-1586i.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.11. Credits and refunds for overpayments. [Repealed]

§ 47–1812.11. Credits and refunds for overpayments. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 355, ch. 258, art. I, title XII, § 11; May 27, 1949, 63 Stat. 133, ch. 146, title IV, § 418; Mar. 31, 1956, 70 Stat. 78, ch. 154, § 12; July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(f); Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-92, § 502(c), 27 DCR 3390; June 11, 1982, D.C. Law 4-118, § 118, 29 DCR 1770; Sept. 18, 1982, D.C. Law 4-154, § 2, 29 DCR 3486; Feb. 24, 1987, D.C. Law 6-166, § 33(g)(1), 33 DCR 6710; Feb. 24, 1987, D.C. Law 6-183, § 2, 33 DCR 7669; Oct. 1, 1987, D.C. Law 7-29, § 2(l)(5), 34 DCR 5097; Sept. 21, 1988, D.C. Law 7-141, § 2(f), 35 DCR 5398; Sept. 24, 1993, D.C. Law 10-15, § 301, 40 DCR 5420; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(z)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.11.
1973 Ed., § 47-1586j.
Editor's Notes
Appropriations authorized for making refunds and for payment of judgments entered against District Government: Section 106 of Pub. L. 104-194, 110 Stat. 2365, the District of Columbia Appropriations Act, 1997, provided that there are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making refunds and for the payment of judgments that have been entered against the District of Columbia government: Provided, that nothing contained in the section shall be construed as modifying or affecting the provisions of (c)(3) of this section.
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.11a. Tax check-off. [Repealed]

§ 47–1812.11a. Tax check-off. [Repealed]
Repealed.
(July 16, 1947, ch. 258, art. I, title XII, § 11a; as added Mar. 8, 1991, D.C. Law 8-246, § 6, 38 DCR 371; Nov. 20, 1993, D.C. Law 10-56, § 10, 40 DCR 7222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-236, § 2(c)(2), 46 DCR 660.)
Prior Codifications
1981 Ed., § 47-1812.11a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off

§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off.
(a) For the 2009 tax year, and for each subsequent tax year, there shall be provided on the District individual income tax return a voluntary check-off that indicates that an individual may contribute a minimum donation or gift of $1 to the Anacostia River Clean Up and Protection Fund (“Fund”) established by [§ 8-102.05(a)]. The contribution shall reduce any refund owed to the individual taxpayer or increase the tax owed by the individual taxpayer on the taxpayer’s tax return. The funds generated from the tax check-off shall be deposited in the Fund, except that any cost incurred by the Mayor in collecting, processing, accounting, or disbursing the funds generated by the tax check-off shall be reimbursed to the Mayor from the funds generated by the tax check-off.
(b)(1) Except as provided in paragraph (2) of this subsection, any unpaid District tax liability on an individual income tax return shall render any voluntary tax check-off election void. Any amount paid for the purpose of contributing to the Fund shall be used first to satisfy any unpaid tax liability in whole or in part.
(2) If there is any amount that remains after satisfaction of the unpaid tax liability, the amount shall be deposited in the Fund.
(c) The Mayor shall include with the individual tax return package a description of the purposes for which the Fund was established and projects for which the Fund may be used.
(Sept. 23, 2009, D.C. Law 18-55, § 9(a)(3), 56 DCR 5703; Sept. 26, 2012, D.C. Law 19-171, § 119, 59 DCR 6190.)
Section References
This section is referenced in § 8-102.05.
Effect of Amendments
The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.12. Closing agreements. [Repealed]

§ 47–1812.12. Closing agreements. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 355, ch. 258, art. I, title XII, § 12; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(aa)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.12.
1973 Ed., § 47-1586k.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.13. Compromises. [Repealed]

§ 47–1812.13. Compromises. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 355, ch. 258, art. I, title XII, § 13; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(aa)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.13.
1973 Ed., § 47-1586l.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.15. “Person” defined. [Repealed]

§ 47–1812.15. “Person” defined. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XII, § 14; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 603(a); Sept. 13, 1980, D.C. Law 3-95, § 108, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(cc)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.15.
1973 Ed., § 47-1586m.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.16. Collection by Mayor. [Repealed]

§ 47–1812.16. Collection by Mayor. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XII, § 15; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title VI, § 603(a); Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 21, 1988, D.C. Law 7-141, § 2(g), 35 DCR 5398; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(cc)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1812.16.
1973 Ed., § 47-1586n.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.17. Furnishing copy of federal return

§ 47–1812.17. Furnishing copy of federal return.
For the purpose of determining the liability of any person under this chapter and the extent of such liability, the Mayor may require the taxpayer to furnish the District with a true and correct copy of such person’s federal income tax return, and a copy of any federal partnership return with respect to any or all partnerships in which the taxpayer has a proprietary interest, for any taxable year, and a reconciliation of such return with the taxpayer’s District return for such taxable year.
(June 11, 1982, D.C. Law 4-118, § 202, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1812.17.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.01. Additions to tax — Delinquencies. [Repealed]

§ 47–1813.01. Additions to tax — Delinquencies. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 1; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 13; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title II, § 203(b); Oct. 21, 1975, D.C. Law 1-23, title VI, § 607, 22 DCR 2113; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-92, § 503(a), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 108(a), (b), 29 DCR 2418; Sept. 26, 1984, D.C. Law 5-113, § 302(d), 31 DCR 3974; Feb. 28, 1987, D.C. Law 6-209, § 404(b), 34 DCR 689; Oct. 1, 1987, D.C. Law 7-29, § 2(m), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1813.1.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.02. Additions to tax — Interest on deficiencies. [Repealed]

§ 47–1813.02. Additions to tax — Interest on deficiencies. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 2; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14; Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-92, § 503(b), 27 DCR 3390; Feb. 28, 1987, D.C. Law 6-209,§ 404(c), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1813.2.
1973 Ed., § 47-1589a.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.03. Additions to tax — Fraud. [Repealed]

§ 47–1813.03. Additions to tax — Fraud. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XIII, § 3; Feb. 28, 1987, D.C. Law 6-209, § 404(d), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1813.3.
1973 Ed., § 47-1589b.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.04. Additions to tax — Nonpayments. [Repealed]

§ 47–1813.04. Additions to tax — Nonpayments. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 4; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14; Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113; Sept. 13, 1980, D.C. Law 3-92, § 503(c), 27 DCR 3390; Feb. 28, 1987, D.C. Law 6-209, § 404(e), 34 DCR 689; Sept. 21, 1988, D.C. Law 7-141, § 2(k), 35 DCR 5398; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(f), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1813.4.
1973 Ed., § 47-1589c.
Section References
This section is referenced in § 50-2511.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.05. Additions to tax — Payment extensions. [Repealed]

§ 47–1813.05. Additions to tax — Payment extensions. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 5; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14; Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113; Sept. 13, 1980, D.C. Law 3-92, § 503(d), 27 DCR 3390; Sept. 21, 1988, D.C. Law 7-141, § 2(i), 35 DCR 5398; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1813.5.
1973 Ed., § 47-1589d.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.06. Violations. [Repealed]

§ 47–1813.06. Violations. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 6; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(e), 23 DCR 8749; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.)
Prior Codifications
1981 Ed., § 47-1813.6.
1973 Ed., § 47-1589e.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIII - Penalties and Interest › § 47–1813.07. Application of subchapter. [Repealed]

§ 47–1813.07. Application of subchapter. [Repealed]
Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 504, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ee)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1813.7.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.01. Requirement for a professional license. [Repealed]

§ 47–1814.01. Requirement for a professional license. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIV, § 1; May 27, 1949, 63 Stat. 133, ch. 146, title IV, § 419; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 15; Sept. 4, 1957, 71 Stat. 606, Pub. L. 85-281, § 7; Oct. 31, 1969, 83 Stat. 179, Pub. L. 91-106, title VI, § 604(b)(1); Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(f), 23 DCR 8749; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 22, 1983, D.C. Law 5-14, § 904, 30 DCR 2632; Sept. 10, 1992, D.C. Law 9-145, § 103(a), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.1.
1973 Ed., § 47-1591.
Editor's Notes
Mayor authorized to issue rules: Section 1102 of D.C. Law 5-14 provided that the Mayor shall issue rules necessary to carry out the provisions of the act.
Delegation of Authority
Delegation of authority under Law 5-14, see Mayor’s Order 83-190, July 25, 1983.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.01a. Persons engaging in a profession. [Repealed]

§ 47–1814.01a. Persons engaging in a profession. [Repealed]
Repealed.
(June 16, 1947, ch. 258, art. I, title XIV, § 1a; as added Sept. 10, 1992, D.C. Law 9-145, § 103(b), 39 DCR 4895; Oct. 7, 1992, D.C. Law 9-177, § 9, 39 DCR 5868; Sept. 30, 1993, D.C. Law 10-25, § 110, 40 DCR 5489; Feb. 5, 1994, D.C. Law 10-68, § 45, 40 DCR 6311; Sept. 24, 1994, D.C. Law 10-179, § 2, 41 DCR 5210; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.1a.
Editor's Notes
D.C. Law 12-236, effective April 17, 1999, had amended § 47-1814.01a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.02. Persons engaging in a profession — Duration. [Repealed]

§ 47–1814.02. Persons engaging in a profession — Duration. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 2; Mar. 31, 1956, 70 Stat. 80, ch. 154, § 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.2.
1973 Ed., § 47-1591a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.03. Persons engaging in a profession — Posting for inspection. [Repealed]

§ 47–1814.03. Persons engaging in a profession — Posting for inspection. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 3; Mar. 31, 1956, 70 Stat. 80, ch. 154, § 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.3.
1973 Ed., § 47-1591b.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.04. Persons engaging in a profession — Revocation. [Repealed]

§ 47–1814.04. Persons engaging in a profession — Revocation. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 5; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 10, 1992, D.C. Law 9-145, § 103(c), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.4.
1973 Ed., § 103(c), 39 DCR 47-1591d.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.05. Persons engaging in a profession — Renewal. [Repealed]

§ 47–1814.05. Persons engaging in a profession — Renewal. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 6; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 10, 1992, D.C. Law 9-145, § 103(d), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.5.
1973 Ed., § 47-1591e.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.06. Persons engaging in a profession — Failure to obtain. [Repealed]

§ 47–1814.06. Persons engaging in a profession — Failure to obtain. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 7; Mar. 31, 1956, 70 Stat. 80, ch. 154, § 18; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; Oct. 31, 1969, 83 Stat. 179, Pub. L. 91-106, § 604(b)(2); July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Sept. 10, 1992, D.C. Law 9-145, § 103(e), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.6.
1973 Ed., § 47-1591f.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.07. Certain suits forbidden. [Repealed]

§ 47–1814.07. Certain suits forbidden. [Repealed]
Repealed.
(July 16, 1947, ch. 258, art. I, title XIV, § 8; as added Sept. 10, 1992, D.C. Law 9-145, § 103(f), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.7.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.08. Rulemaking. [Repealed]

§ 47–1814.08. Rulemaking. [Repealed]
Repealed.
(July 16, 1947, ch. 258, art. I, title XIV, § 9; as added Sept. 10, 1992, D.C. Law 9-145, § 103(f), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.8.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XIV - Licenses › § 47–1814.09. Applicability provisions. [Repealed]

§ 47–1814.09. Applicability provisions. [Repealed]
Repealed.
(July 16, 1947, ch. 258, art. I, title XIV, § 9; as added Sept. 10, 1992, D.C. Law 9-145, § 103(f), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1814.9.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XV - Appeal › § 47–1815.01. Right of aggrieved persons to judicial appeal

§ 47–1815.01. Right of aggrieved persons to judicial appeal.
Any person aggrieved by any assessment of a deficiency in tax determined and assessed by the Mayor under the provisions of § 47-1812.05 may, within 6 months from the date of the assessment of the deficiency, 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, to 47-3308.
(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XV, § 1; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, §§ 156(f), 161(k); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; July 12, 2022, D.C. Law 24-147, § 170, 69 DCR 003386.)
Prior Codifications
1981 Ed., § 47-1815.1.
1973 Ed., § 47-1593.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVI - Rules and Regulations › § 47–1816.01. Rules and regulations — Tax provisions

§ 47–1816.01. Rules and regulations — Tax provisions.
Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.
(July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XVI, § 1; July 24, 1982, D.C. Law 4-131, § 107, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1816.1.
1973 Ed., § 47-1595.
Cross References
Tax rate changes, authority of the Council of the District of Columbia, see § 47-504.
Editor's Notes
Mayor authorized to issue rules and regulations: Section 201 of D.C. Law 4-118 provided that the “Mayor may prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of the District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982.”
Mayor authorized to issue rules and regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.
Delegation of Authority
Delegation of authority under Law 5-32, see Mayor’s Order 83-268, November 16, 1983.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVI - Rules and Regulations › § 47–1816.02. Rules and regulations — Revenue Act of 1956

§ 47–1816.02. Rules and regulations — Revenue Act of 1956.
The Mayor is authorized to make rules and regulations to carry out the provisions of this Act.
(Mar. 31, 1956, 70 Stat. 84, ch. 154, title VI, § 601; July 24, 1982, D.C. Law 4-131, § 108(a), (b), 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1816.2.
1973 Ed., § 47-1595a.
References in Text
“This Act,” referred to in this section, is 70 Stat. 71, ch. 154, approved March 31, 1956.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XVI - Rules and Regulations › § 47–1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code

§ 47–1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.
(a) Within 90 days after any amendment, repeal, or replacement of the Internal Revenue Code of 1986, as that term is defined in § 47-1801.04(28A), the Mayor shall report to the Council of the District of Columbia concerning the amendment, repeal, or replacement. The report shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District of Columbia taxpayers, and on District of Columbia government revenues for 5 years thereafter, and a recommendation as to whether any change in District of Columbia law should be made as a result of the amendment, repeal, or replacement. The Mayor shall publish the report in the District of Columbia Register.
(b) On or before July 1, 1988, the Mayor shall report to Council concerning taxpayers whose tax liability exceeds the amount by which their taxable income exceeds the tax threshold, as defined in § 47-1806.04(e). The report shall include:
(1) An assessment of the number and income levels of the taxpayers affected;
(2) Methods for, and the revenue impact of eliminating these tax liabilities; and
(3) The Mayor’s recommendation as to what action, if any, should be taken.
(Oct. 8, 1983, D.C. Law 5-32, § 8, 30 DCR 4013; Oct. 1, 1987, D.C. Law 7-29, § 3, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 24, 2000, D.C. Law 13-126, § 3, 47 DCR 2643.)
Prior Codifications
1981 Ed., § 47-1816.3.
Effect of Amendments
D.C. Law 13-126, in subsec. (a) substituted “§ 47-1801.4(28A)” for “§ 47-1801.4(28), and added “The Mayor shall publish the report in the District of Columbia Register”.
Editor's Notes
Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.