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- D.C. Code § 47-1804.02 · Accounting periods — Period in which items of gross income included.
- D.C. Code § 47-1804.03 · Accounting periods — Period for which deductions and credits taken.
- D.C. Code § 47-1804.04 · Income from installment sales.
- D.C. Code § 47-1804.05 · Inventories.
- D.C. Code § 47-1804.06 · Authority to reject returns.
- D.C. Code § 47-1804.07 · Amount.
- D.C. Code § 47-1805.01 · Returns — Forms.
- D.C. Code § 47-1805.02 · Returns — Persons required to file.
- D.C. Code § 47-1805.02a · Combined reporting required.
- D.C. Code § 47-1805.02b · Transition from the Joyce method of apportionment to the Finnigan method of apportionment.
- D.C. Code § 47-1805.03 · Returns — Filing.
- D.C. Code § 47-1805.04 · Returns — Divulgence of information.
- D.C. Code § 47-1805.05 · Returns — Certification by Qualified High Technology Company.
- D.C. Code § 47-1806.01 · Tax on residents and nonresidents — “Taxable income” defined.
- D.C. Code § 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
- D.C. Code § 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
- D.C. Code § 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
- D.C. Code § 47-1806.04a · Public outreach for earned income tax credit.
- D.C. Code § 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign contributions.
- D.C. Code § 47-1806.06 · Tax on residents and nonresidents — Credits — Property taxes.
- D.C. Code § 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower.
- D.C. Code § 47-1806.08 · Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions.
- D.C. Code § 47-1806.08a · Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit.
- D.C. Code § 47-1806.08b · Tax on residents and nonresidents — Refund of credit.
- D.C. Code § 47-1806.08c · Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit.
- D.C. Code § 47-1806.08d · Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty.
- D.C. Code § 47-1806.08e · Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations.
- D.C. Code § 47-1806.08f · Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs.
- D.C. Code § 47-1806.08g · Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification.
- D.C. Code § 47-1806.09 · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions.
- D.C. Code § 47-1806.09a · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit.
- D.C. Code § 47-1806.09b · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit.
- D.C. Code § 47-1806.09c · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors.
- D.C. Code § 47-1806.09d · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
- D.C. Code § 47-1806.09e · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
- D.C. Code § 47-1806.09f · Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.
- D.C. Code § 47-1806.10 · Income averaging — Employment discrimination.
- D.C. Code § 47-1806.11 · Tax on residents and nonresidents — Credits — Energy conservation credit.
- D.C. Code § 47-1806.12 · Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit.
- D.C. Code § 47-1806.13 · Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.
- D.C. Code § 47-1806.14 · Tax on residents and nonresidents — Credits — Tax credit for farm to food donations.
- D.C. Code § 47-1806.15 · Keep child care affordable tax credit.
- D.C. Code § 47-1806.16 · Tax on residents and nonresidents - Credits - Tax credit for food donations.
- D.C. Code § 47-1806.17 · Child tax credit.
- D.C. Code § 47-1807.01 · Tax on corporations — Definitions.
- D.C. Code § 47-1807.02 · Tax on corporations — Levy and rates.
- D.C. Code § 47-1807.02a · Tax on corporations — Transfer of surtax to Convention Center Authority.
- D.C. Code § 47-1807.03 · Tax on corporations — Financial institutions included.
- D.C. Code § 47-1807.04 · Tax credit to qualified businesses for wages to qualified employees; exceptions.
- D.C. Code § 47-1807.05 · Reduction of tax credit for insurance premiums; exceptions.
- D.C. Code § 47-1807.06 · Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions.
- D.C. Code § 47-1807.07 · Employer-assisted home purchase tax credit.
- D.C. Code § 47-1807.08 · Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
- D.C. Code § 47-1807.09 · Job growth tax credit.
- D.C. Code § 47-1807.10 · Tax on corporations — Credits — Alternative fuel infrastructure credit.
- D.C. Code § 47-1807.11 · Tax on corporations — Credits — Alternative fuel vehicle conversion credit.
- D.C. Code § 47-1807.12 · Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations.
- D.C. Code § 47-1807.13 · Wheelchair-accessible vehicle tax credit.
- D.C. Code § 47-1807.14 · Retailer property tax relief credit.
- D.C. Code § 47-1807.15 · Tax on corporations and financial institutions - Credits -Tax credit for food donations.
- D.C. Code § 47-1807.51 · Definitions.
- D.C. Code § 47-1807.52 · Job growth tax credit.
- D.C. Code § 47-1807.53 · Job growth tax credit eligibility.
- D.C. Code § 47-1807.54 · Job growth tax credit application, approval, and calculation.
- D.C. Code § 47-1807.55 · Job growth tax credit administration.
- D.C. Code § 47-1807.56 · Rules.
- D.C. Code § 47-1807.61 · Definitions.
- D.C. Code § 47-1807.62 · Wheelchair-accessible vehicle tax credit.
- D.C. Code § 47-1807.63 · Wheelchair-accessible vehicle tax credit eligibility.
- D.C. Code § 47-1807.64 · Wheelchair-accessible vehicle tax credit application, approval, and calculation.
- D.C. Code § 47-1807.65 · Wheelchair-accessible vehicle tax credit administration.
- D.C. Code § 47-1807.66 · Rules.
- D.C. Code § 47-1808.01 · Tax on unincorporated businesses — Definition.
- D.C. Code § 47-1808.02 · Tax on unincorporated businesses — Definitions.
- D.C. Code § 47-1808.03 · Tax on unincorporated businesses — Levy and rates.
- D.C. Code § 47-1808.03a · Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority.
- D.C. Code § 47-1808.04 · Tax on unincorporated businesses — Exemption.
- D.C. Code § 47-1808.05 · Tax on unincorporated businesses — Persons liable for payment.
- D.C. Code § 47-1808.06 · Partnerships.
- D.C. Code § 47-1808.06a · Taxation of limited liability companies.
- D.C. Code § 47-1808.07 · Tax credit.
- D.C. Code § 47-1808.08 · Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor.
- D.C. Code § 47-1808.09 · Job growth tax credit.
- D.C. Code § 47-1808.10 · Tax on unincorporated business — Credits — Alternative fuel infrastructure credit.
- D.C. Code § 47-1808.11 · Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit.
- D.C. Code § 47-1808.12 · Tax on unincorporated businesses — Credits — Tax credit for farm to food donations.
- D.C. Code § 47-1808.13 · Wheelchair-accessible vehicle tax credit.
- D.C. Code § 47-1808.14 · Retailer property tax relief credit.
- D.C. Code § 47-1808.15 · Tax on unincorporated businesses - Credits - Tax credit for food donations.
- D.C. Code § 47-1809.01 · Tax on estates and trusts — Residency definitions.
- D.C. Code § 47-1809.02 · Tax on estates and trusts — Effect of residence or situs of fiduciary.
- D.C. Code § 47-1809.03 · Tax on estates and trusts — Imposition.
- D.C. Code § 47-1809.04 · Tax on estates and trusts — Computation.
- D.C. Code § 47-1809.05 · Tax on estates and trusts — Net income.
- D.C. Code § 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
- D.C. Code § 47-1809.07 · Tax on estates and trusts — Revocable trusts.
- D.C. Code § 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
- D.C. Code § 47-1809.09 · Tax on estates and trusts — “In discretion of grantor” defined.
- D.C. Code § 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
- D.C. Code § 47-1810.01 · Purpose of chapter.