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- D.C. Code § 47-1810.02 · Allocation and apportionment of District and non-District income.
- D.C. Code § 47-1810.03 · Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.
- D.C. Code § 47-1810.04 · Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income of a combine group apportionable to the District.
- D.C. Code § 47-1810.05 · Determination of the business income of the combined group.
- D.C. Code § 47-1810.06 · Designation of agent.
- D.C. Code § 47-1810.07 · Water’s-edge reporting; initiation and withdrawal election.
- D.C. Code § 47-1810.08 · Accounting rules; future deductions.
- D.C. Code § 47-1810.09 · Tax haven updates.
- D.C. Code § 47-1811.01 · Disposition of property — Basis for determination of gain or loss.
- D.C. Code § 47-1811.02 · Disposition of property — Determination of gain or loss.
- D.C. Code § 47-1811.03 · Bases — Property dividends.
- D.C. Code § 47-1811.04 · Bases — Determination of depreciation deduction.
- D.C. Code § 47-1812.01 · General duties of Mayor.
- D.C. Code § 47-1812.02 · Records and statements.
- D.C. Code § 47-1812.03 · Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.
- D.C. Code § 47-1812.04 · Duty of Mayor to make return.
- D.C. Code § 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
- D.C. Code § 47-1812.06 · Jeopardy assessment.
- D.C. Code § 47-1812.07 · Payment of tax.
- D.C. Code § 47-1812.08 · Withholding of tax.
- D.C. Code § 47-1812.09 · Lien liability.
- D.C. Code § 47-1812.10 · Period of limitation upon assessment and collection.
- D.C. Code § 47-1812.11 · Credits and refunds for overpayments.
- D.C. Code § 47-1812.11a · Tax check-off.
- D.C. Code § 47-1812.11b · Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off.
- D.C. Code § 47-1812.11c · New Columbia Statehood Fund tax check-off
- D.C. Code § 47-1812.11d · Anacostia River Clean Up and Protection Fund tax check-off.
- D.C. Code § 47-1812.12 · Closing agreements.
- D.C. Code § 47-1812.13 · Compromises.
- D.C. Code § 47-1812.14 · Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
- D.C. Code § 47-1812.15 · “Person” defined.
- D.C. Code § 47-1812.16 · Collection by Mayor.
- D.C. Code § 47-1812.17 · Furnishing copy of federal return.
- D.C. Code § 47-1813.01 · Additions to tax — Delinquencies.
- D.C. Code § 47-1813.02 · Additions to tax — Interest on deficiencies.
- D.C. Code § 47-1813.03 · Additions to tax — Fraud.
- D.C. Code § 47-1813.04 · Additions to tax — Nonpayments.
- D.C. Code § 47-1813.05 · Additions to tax — Payment extensions.
- D.C. Code § 47-1813.06 · Violations.
- D.C. Code § 47-1813.07 · Application of subchapter.
- D.C. Code § 47-1814.01 · Requirement for a professional license.
- D.C. Code § 47-1814.01a · Persons engaging in a profession.
- D.C. Code § 47-1814.02 · Persons engaging in a profession — Duration.
- D.C. Code § 47-1814.03 · Persons engaging in a profession — Posting for inspection.
- D.C. Code § 47-1814.04 · Persons engaging in a profession — Revocation.
- D.C. Code § 47-1814.05 · Persons engaging in a profession — Renewal.
- D.C. Code § 47-1814.06 · Persons engaging in a profession — Failure to obtain.
- D.C. Code § 47-1814.07 · Certain suits forbidden.
- D.C. Code § 47-1814.08 · Rulemaking.
- D.C. Code § 47-1814.09 · Applicability provisions.
- D.C. Code § 47-1815.01 · Right of aggrieved persons to judicial appeal.
- D.C. Code § 47-1816.01 · Rules and regulations — Tax provisions.
- D.C. Code § 47-1816.02 · Rules and regulations — Revenue Act of 1956.
- D.C. Code § 47-1816.03 · Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.
- D.C. Code § 47-1817.01 · Definitions.
- D.C. Code § 47-1817.01a · Alternative method to determine a Qualified High Technology Company status.
- D.C. Code § 47-1817.02 · Tax credit for Qualified High Technology Company employment relocation costs; exceptions.
- D.C. Code § 47-1817.03 · Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
- D.C. Code § 47-1817.04 · Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.
- D.C. Code § 47-1817.05 · Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
- D.C. Code § 47-1817.06 · Tax on Qualified High Technology Companies.
- D.C. Code § 47-1817.07 · Rollover of capital gain from qualified stock to other qualified stock.
- D.C. Code § 47-1817.07a · Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment.
- D.C. Code § 47-1817.08 · Severability.
- D.C. Code § 47-1818.01 · Definitions.
- D.C. Code § 47-1818.02 · Tax credits to Qualified Social E-Commerce Companies.
- D.C. Code § 47-1818.03 · City-wide joint business activity strategy agreements.
- D.C. Code § 47-1818.04 · Certification.
- D.C. Code § 47-1818.05 · Council approval of city-wide business activity strategy agreements.
- D.C. Code § 47-1818.06 · Tax credits to Qualified Social E-Commerce Companies; exceptions.
- D.C. Code § 47-1818.07 · First Source employment; inapplicable.
- D.C. Code § 47-1818.08 · Delegation of authority.
- D.C. Code § 47-1819.01 · Definitions.
- D.C. Code § 47-1819.02 · Credit established.
- D.C. Code § 47-1819.03 · Annual cap.
- D.C. Code § 47-1819.04 · Application and Mayoral certification.
- D.C. Code § 47-1901 · Imposition of tax
- D.C. Code § 47-1902 · Tax based on market value -- Appraisal
- D.C. Code § 47-1903 · Appraisal deemed true value; tax to be lien; exceptions
- D.C. Code § 47-1904 · Report by decedent’s personal representative; contents; Payment
- D.C. Code § 47-1905 · Collection of tax from distributive share
- D.C. Code § 47-1906 · Property not under control of personal representative
- D.C. Code § 47-1907 · Life and future estates; payment of tax; lien
- D.C. Code § 47-1911 · Imposition of tax; additional levy on transfers
- D.C. Code § 47-1912 · Credits; restriction
- D.C. Code § 47-1913 · Tax not to exceed difference between maximum credit and levy by states
- D.C. Code § 47-1914 · Benefits to District
- D.C. Code § 47-1915 · Tax on transfer of nonresidents’ real and personal property
- D.C. Code § 47-1916 · Executor to file copy of federal return with Assessor
- D.C. Code § 47-1917 · Assessment on basis of return
- D.C. Code § 47-1918 · Tax payable within 17 months
- D.C. Code § 47-1921 · Liability of bond for assessments; limitation
- D.C. Code § 47-1922 · Monthly report of names of decedents by Register of Wills
- D.C. Code § 47-1923 · Administration; testimony; production of books and records
- D.C. Code § 47-1924 · Arrears
- D.C. Code § 47-1925 · Enforcement
- D.C. Code § 47-1926 · Failure to file return; false return; penalty
- D.C. Code § 47-1927 · Wilful failure to pay taxes, make return; additional penalty
- D.C. Code § 47-1928 · Release of lien
- D.C. Code § 47-1929 · Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate