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District of Columbia Statutes, Title 47

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Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

61 chapters · 1,419 sections in this title.

All chapters in Title 471,419 Ch 28, General License Law.279 Ch 3, Budget and Financial Management; Bor…162 Ch 18, Income and Franchise Taxes.128 Ch 8, Real Property Assessment and Tax.124 Ch 10, Property Exempt from Taxation.98 Ch 46, Special Tax Incentives.62 Ch 13A, Revised Real Property Tax Sales.49 Ch 44, Collections.37 Ch 1, General Provisions.34 Ch 20, Gross Sales Tax.30 Ch 23, Motor Fuel Tax.28 Ch 24, Tobacco Tax.26 Ch 4, Collection and Disbursement of Taxes.24 Ch 13, Real Property Tax Sales.24

12 sections·Filtered byTitle 47✕Ch 42✕

D.C. Code § 47-4201 Interest on underpayments
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(a)(1) Unless otherwise provided in this title, if any amount of tax imposed by this title (whether required on a return or to be paid by stamp or by some method) is not paid on or before the last date prescribed for payment, interest on the unpaid amount, at the underpayment rat…
D.C. Code § 47-4202 Interest on overpayments
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(a) Unless otherwise provided in this title, interest shall be allowed and paid on an overpayment of a tax imposed by this title at the overpayment rate set forth in subsection (c) of this section. (b) Interest shall be allowed and paid as follows: (1) In the case of a refund, fr…
D.C. Code § 47-4203 Underpayment of estimated tax by individuals
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(a) An individual shall pay 4 installments of estimated tax on the dates as provided in § 47-1812.08(i)(4) in the amounts provided under subsection (b) of this section. (b)(1) The amount of each installment of estimated tax shall be the lesser of: (A) The amount required under th…
D.C. Code § 47-4204 Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses
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(a) A corporation, financial institution, or unincorporated business shall pay 4 installments of estimated tax as provided in § 47-1812.14 in the amount provided under subsection (b) of this section. (b)(1) The amount of each installment of estimated tax shall be the lesser of: (…

D.C. Code § 47-4211 Imposition of accuracy-related penalty

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(a) For purposes of this section, the term: (1) “Negligence” means a failure to make a reasonable attempt to comply with the provisions of this title or to exercise ordinary and reasonable care in the preparation of a tax return without the intent to defraud. A position with resp…

D.C. Code § 47-4212 Imposition of fraud penalty

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(a) If a portion of an underpayment of tax required to be shown on a return is attributable to fraud, there shall be added to the tax imposed by this title an amount equal to 75% of the portion of the underpayment which is attributable to fraud. (b) If the Mayor establishes that …

D.C. Code § 47-4213 Failure to file return or to pay tax

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(a)(1) In case of failure to file a return required by this title on the date prescribed (determined with regard to any extension of time for filing), unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount…

D.C. Code § 47-4216 Frivolous returns

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(a) An individual shall pay a penalty of $500 if: (1) The individual files what purports to be a tax return but which: (A) Does not contain information on which the substantial correctness of the self-assessment may be judged; or (B) Contains information that on its face indicate…

D.C. Code § 47-4217 Tax return preparers; aiding and abetting by others

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(a) For the purposes of this section, the term: (1) “Tax return preparer” means a person who prepares for compensation, or who employs one or more persons to prepare for compensation, a return of tax imposed by this title or a claim for refund of tax imposed by this title. The pr…

D.C. Code § 47-4218 Penalties for Qualified High Technology Company

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A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.

D.C. Code § 47-4221 Waiver of penalty — reasonable cause

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(a) A penalty shall not be imposed with respect to a portion of an underpayment if the taxpayer shows that there was reasonable cause for the underpayment and that the taxpayer acted in good faith. (b) Relief for reasonable cause is available for the following penalties: (1) Accu…

D.C. Code § 47-4222 Abatements — tax, interest, and penalty

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(a) The Mayor may abate the unpaid portion of the assessment of a tax or a liability in respect of a tax upon a request in a form prescribed by the Mayor, which is: (1) Assessed after the expiration of the applicable period of limitation; or (2) Erroneously or illegally assessed,…