District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1808.05: Tax on unincorporated businesses — Persons liable for payment.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter VIII. Tax on Unincorporated Businesses.

The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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