{"data":{"id":"us-dc/d.c.-code-47-1808.05","jurisdiction":"us-dc","citation":"D.C. Code § 47-1808.05","heading":"Tax on unincorporated businesses — Persons liable for payment.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VIII. Tax on Unincorporated Businesses."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1808.05","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"d09da529e500de9179e03eb5d04438f4f5aec17a9c56ff2343103cff81699d79","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1808.04","next":"us-dc/d.c.-code-47-1808.06"},"notice":"GroundRules: Original legal text. Not legal advice."}