{"data":{"id":"us-dc/d.c.-code-47-1524","jurisdiction":"us-dc","citation":"D.C. Code § 47-1524","heading":"Form of tax return; filing; extensions.","body":"(a)\nThe form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system.\n\n(b)\nThe taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed.\n\n(c)\nThe Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax.\n\n(d)\nThe extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 15. Taxation of Personal Property.","Subchapter II. Procedure."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1524","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"2e42f750f33eda4c10d62d40daef84d050053b17a6994c2978c7f01af8befce1","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1523","next":"us-dc/d.c.-code-47-1525"},"notice":"GroundRules: Original legal text. Not legal advice."}