Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-1810.05 Determination of the business income of the combined group
8.5K chars
(a) The business income of a combined group is determined as follows: (1) From the total income of the combined group as determined under paragraph (2) of this subsection and subsection (b) of this section, subtract any income and add any expense or loss, other than the business …
D.C. Code § 47-1810.06 Designation of agent
0.8K chars
As a filing convenience, and without changing the respective liability of group members, members of a combined reporting group shall designate one taxpayer member of the combined group to file a single return, in the form and manner prescribed by the Chief Financial Officer, in l…
D.C. Code § 47-1810.07 Water’s-edge reporting; initiation and withdrawal election
5.6K chars
(a)(1) Absent an election under subsection (b) of this section to report based upon a worldwide unitary combined reporting basis, taxpayer members of a unitary group shall determine each of their apportioned shares of the net business income or loss of the combined group on a wat…
D.C. Code § 47-1810.08 Accounting rules; future deductions
1.8K chars
(a) If the enactment of combined reporting requirements for unitary businesses results in an increase to a combined group’s net deferred tax liability, the combined group shall be entitled to a deduction to the extent determined under subsection (b) of this section. Only publicly…
D.C. Code § 47-1810.09 Tax haven updates
0.3K chars
(a) The Council shall review the list of tax havens set forth in § 47-1801.04(49)(B-i) biennially or as needed. (b) The Chief Financial Officer of the District of Columbia (“CFO”) may submit amendments, as the CFO considers necessary, to the Council for revision by act of the lis…
D.C. Code § 47-1811.01 Disposition of property — Basis for determination of gain or loss
0.2K chars
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.
D.C. Code § 47-1811.02 Disposition of property — Determination of gain or loss
0.3K chars
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 …
D.C. Code § 47-1811.03 Bases — Property dividends
0.2K chars
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.
D.C. Code § 47-1811.04 Bases — Determination of depreciation deduction
0.8K chars
The basis used in determining the amount allowable as a deduction from gross income under the provisions of § 47-1803.03(a)(7) and (b-3) shall be the same basis as that provided for determining the gain from the sale or other disposition of property for federal income tax purpose…
D.C. Code § 47-1812.01 General duties of Mayor
0.2K chars
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.
D.C. Code § 47-1812.02 Records and statements
0.6K chars
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 t…
D.C. Code § 47-1812.03 Examination of books and witnesses; failure to obey summons or permit examination; prosecutions
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.04 Duty of Mayor to make return
0.4K chars
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 ob…
D.C. Code § 47-1812.05 Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof
0.8K chars
Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. The Mayor may determine the gross income, adjusted gross income, and any itemized deductions necessary to arrive at the taxpayer’s proper taxa…
D.C. Code § 47-1812.06 Jeopardy assessment
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.07 Payment of tax
4.7K chars
Except as provided in paragraph (2) of this subsection, the total amount of tax due as shown on the taxpayer’s return is due and payable in full at the time prescribed in this subchapter for the filing of such return. Any amount of individual income tax due, in excess of that wit…
D.C. Code § 47-1812.08 Withholding of tax
24.4K chars
Whenever the Council of the District of Columbia shall deem it necessary in order to satisfy the District’s claim for a tax payable by any foreign corporation or unincorporated business, it may, by rules and regulations, require any person subject to the jurisdiction of the Distr…
D.C. Code § 47-1812.09 Lien liability
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.10 Period of limitation upon assessment and collection
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.11 Credits and refunds for overpayments
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.11a Tax check-off
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.11b Public Fund for Drug Prevention and Children at Risk tax check-off
1.8K chars
(a) For the calendar year beginning January 1, 1995, and for each subsequent calendar year, there shall be provided on the District of Columbia individual income tax return a voluntary check-off that indicates that an individual may contribute a minimum donation or gift of $1 to …
D.C. Code § 47-1812.11c New Columbia Statehood Fund tax check-off
1.7K chars
(a) There shall be provided on the District of Columbia individual income tax return a voluntary check-off that indicates an individual may contribute a minimum donation or gift of $1 to the New Columbia Statehood Fund (“Fund”), established by [§ 1-129.32]. The contribution shall…
D.C. Code § 47-1812.11d Anacostia River Clean Up and Protection Fund tax check-off
1.4K chars
(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…
D.C. Code § 47-1812.12 Closing agreements
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.13 Compromises
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.14 Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses
0.8K chars
Every corporation, financial institution, and unincorporated business required to make and file a franchise tax return under this chapter shall make and file a declaration of estimated tax at the time and under the conditions, and shall make payments of the tax year in the amount…
D.C. Code § 47-1812.15 “Person” defined
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.16 Collection by Mayor
0.0K chars
Repealed Repealed.
D.C. Code § 47-1812.17 Furnishing copy of federal return
0.5K chars
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 partnershi…
D.C. Code § 47-1813.01 Additions to tax — Delinquencies
0.0K chars
Repealed Repealed.
D.C. Code § 47-1813.02 Additions to tax — Interest on deficiencies
0.0K chars
Repealed Repealed.
D.C. Code § 47-1813.03 Additions to tax — Fraud
0.0K chars
Repealed Repealed.
D.C. Code § 47-1813.04 Additions to tax — Nonpayments
0.0K chars
Repealed Repealed.
D.C. Code § 47-1813.05 Additions to tax — Payment extensions
0.0K chars
Repealed Repealed.
D.C. Code § 47-1813.06 Violations
0.0K chars
Repealed Repealed.
D.C. Code § 47-1813.07 Application of subchapter
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.01 Requirement for a professional license
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.01a Persons engaging in a profession
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.02 Persons engaging in a profession — Duration
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.03 Persons engaging in a profession — Posting for inspection
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.04 Persons engaging in a profession — Revocation
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.05 Persons engaging in a profession — Renewal
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.06 Persons engaging in a profession — Failure to obtain
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.07 Certain suits forbidden
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.08 Rulemaking
0.0K chars
Repealed Repealed.
D.C. Code § 47-1814.09 Applicability provisions
0.0K chars
Repealed Repealed.
D.C. Code § 47-1815.01 Right of aggrieved persons to judicial appeal
0.6K chars
Any person aggrieved by any assessment of a deficiency in tax determined and assessed by the Mayor under the provisions of § 47-1812.05 and any person aggrieved by the denial of any claim for refund made under the provisions of § 47-1812.11 [repealed] may, within 6 months from th…
D.C. Code § 47-1816.01 Rules and regulations — Tax provisions
0.2K chars
Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.
D.C. Code § 47-1816.02 Rules and regulations — Revenue Act of 1956
0.1K chars
The Mayor is authorized to make rules and regulations to carry out the provisions of this Act.