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

D.C. Code § 47-2205: Payment of tax by purchaser.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 22. Compensating-Use Tax.

If a purchaser has not reimbursed for the tax such vendors or retailers as are required or authorized to pay the tax, as the case may be, such purchaser shall file a return as hereinafter provided and pay to the Mayor a tax at the rates provided in § 47-2002 on the sales prices of property and services purchased at retail sale.

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

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