{"data":{"id":"us-dc/d.c.-code-47-2016","jurisdiction":"us-dc","citation":"D.C. Code § 47-2016","heading":"Payment of tax.","body":"(a)\nAt the time of filing his return as provided by this chapter, the taxpayer shall pay to the Collector the taxes imposed by this chapter.\n\n(b)\nThe taxes for the period for which a return is required to be filed by a vendor under this chapter shall be due by the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of gross receipts and taxes due thereon.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 20. Gross Sales Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2016","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"52c79736bbec1001e8ad7ff03925194cc4d8a00675bd96375dd1c0f81c13bcc0","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2015","next":"us-dc/d.c.-code-47-2017"},"notice":"GroundRules: Original legal text. Not legal advice."}