Chapter: 9-1
INCOME AND FRANCHISE TAXES 

Title: 9 TAXATION AND ASSESSMENTS


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Section Number Section Heading Latest Version Effective Date
9-100 GENERAL PROVISIONS View text 9/7/2012
9-102 EXEMPT ORGANIZATIONS View text 4/26/2019
9-103 EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS View text 1/1/1900
9-104 SALARY DEDUCTIONS: UNINCORPORATED BUSINESSES View text 1/1/1900
9-105 GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING) View text 3/14/2014
9-106 TIME AND PLACE FOR FILING TAX RETURNS View text 1/1/1900
9-107 TAX RETURNS OF UNINCORPORATED BUSINESSES View text 1/1/1900
9-108 TAX RETURNS OF PARTNERSHIPS View text 1/1/1900
9-109 CONSOLIDATED TAX RETURNS View text 1/1/1900
9-110 DISCLOSURE OF TAX RETURN INFORMATION View text 1/1/1900
9-111 INFORMATION RETURNS View text 1/1/1900
9-112 OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS View text 1/1/1900
9-113 PROPERTY TAX CREDIT View text 1/1/1900
9-114 CREDITS FOR INDIVIDUAL INCOME TAX PAID TO OTHER JURISDICTIONS AND CAMPAIGN CONTRIBUTIONS View text 1/1/1900
9-115 CREDIT FOR TAX WITHHELD ON WAGES View text 1/1/1900
9-116 TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS View text 1/1/1900
9-117 TAX ON UNINCORPORATED BUSINESSES View text 12/10/2021
9-118 UNINCORPORATED BUSINESS OF A DECEDENT View text 1/1/1900
9-119 TAX COMPUTATIONS FOR UNINCORPORATED BUSINESSES View text 1/1/1900
9-120 COMMON TRUST FUNDS View text 1/1/1900
9-121 FRANCHISE TAX View text 1/1/1900
9-122 ALLOCATION AND APPORTIONMENT View text 1/1/1900
9-123 DEDUCTIONS WHEN INCOME IS APPORTIONABLE OR EXEMPT View text 1/1/1900
9-124 ALLOCATION OF NON-BUSINESS INCOME View text 1/1/1900
9-125 APPORTIONMENT OF BUSINESS INCOME View text 1/1/1900
9-126 PROPERTY FACTOR View text 1/1/1900
9-127 PAYROLL FACTOR View text 1/1/1900
9-128 SALES FACTOR View text 1/1/1900
9-129 ALLOCATION AND APPORTIONMENT APPLICABLE TO FINANCIAL INSTITUTIONS View text 1/1/1900
9-130 WITHHOLDING: GENERAL PROVISIONS View text 2/3/2017
9-131 WITHHOLDING PAYROLL RECORDS View text 1/1/1900
9-132 RETURNS OF TAXES WITHHELD View text 2/3/2017
9-133 PAYMENT OF WITHHOLDING TAX View text 2/3/2017
9-134 ADJUSTMENT OR REFUND OF WITHHOLDING TAX DEDUCTED View text 1/1/1900
9-135 ANNUAL REPORT OF WITHHOLDING View text 2/3/2017
9-136 METHODS OF WITHHOLDING TAX View text 1/1/1900
9-137 PAYROLL PERIODS: REGULAR AND IRREGULAR View text 1/1/1900
9-138 ADDITIONAL WITHHOLDING View text 1/1/1900
9-139 SUPPLEMENTAL WAGE PAYMENTS View text 1/1/1900
9-140 WAGES PAID ON BEHALF OF TWO OR MORE EMPLOYERS View text 1/1/1900
9-141 EMPLOYEE WITHHOLDING EXEMPTIONS View text 1/1/1900
9-142 WITHHOLDING EXEMPTION CERTIFICATES View text 1/1/1900
9-143 WITHHOLDING STATEMENTS (FORM D-2) View text 1/1/1900
9-144 ESTIMATED TAX: GENERAL PROVISIONS View text 1/1/1900
9-145 DECLARATION OF ESTIMATED INDIVIDUAL INCOME TAX View text 1/1/1900
9-146 JOINT DECLARATIONS OF ESTIMATED TAX View text 1/1/1900
9-147 FILING ESTIMATED TAX DECLARATIONS AND PAYMENT OF TAX View text 1/1/1900
9-148 USE OF TAX RETURN AS A DECLARATION OF ESTIMATED TAX View text 1/1/1900
9-149 DECLARATION AND PAYMENT OF ESTIMATED FRANCHISE TAX View text 1/1/1900
9-150 OVERPAYMENT OF TAX AND REFUND SET-OFFS View text 1/1/1900
9-151 PENALTIES FOR FAILURE TO FILE RETURNS OR PAY TAXES View text 1/1/1900
9-152 TRADE, BUSINESS, AND PROFESSIONAL LICENSES View text 1/1/1900
9-153 MODIFICATIONS TO INCOME AND DEDUCTIONS View text 1/1/1900
9-154 FEDERAL ADJUSTMENTS TO RETURNS View text 1/1/1900
9-155 DISTRICT OF COLUMBIA COLLEGE SAVINGS PROGRAM View text 12/10/2021
9-156 COMBINED REPORTING: OUTLINE, EFFECTIVE DATE, PURPOSE; GENERAL RULE; REVOCATION OF ELECTION TO FILE CONSOLIDATED RETURNS; AND DEFINITIONS View text 9/14/2012
9-157 COMBINED REPORTING: COMPOSITION OF COMBINED GROUP View text 9/14/2012
9-158 COMBINED REPORTING: DETERMINATION OF A UNITARY BUSINESS; COMMONLY CONTROLLED; AND UNITARY PRESUMPTIONS View text 9/14/2012
9-159 COMBINED REPORTING: PASSIVE HOLDING COMPANIES View text 9/14/2012
9-160 COMBINED REPORTING: STATUTE OF LIMITATIONS View text 9/14/2012
9-161 COMBINED REPORTING: WATER'S-EDGE DETERMINATION View text 9/14/2012
9-162 COMBINED REPORTING: WORLDWIDE REPORTING; AND INITIATION AND WITHDRAWAL OF ELECTION View text 9/14/2012
9-163 COMBINED REPORTING: DETERMINATION OF TAXABLE INCOME OR LOSS USING COMBINED REPORT View text 9/14/2012
9-164 COMBINED REPORTING: COMBINING SPECIAL APPORTIONMENT FORMULAS View text 9/14/2012
9-165 COMBINED REPORTING: NET OPERATING LOSSES View text 9/14/2012
9-166 COMBINED REPORTING: TAX CREDITS View text 9/14/2012
9-167 COMBINED REPORTING: TAXABLE YEAR; PART-YEAR MEMBERS View text 9/14/2012
9-168 COMBINED REPORTING: DESIGNATED AGENT; LIABILITY View text 9/14/2012
9-169 COMBINED REPORTING: APPORTIONMENT View text 9/14/2012
9-170 COMBINED REPORTING: UNINCORPORATED BUSINESS ENTITIES/PARTNERSHIPS View text 9/14/2012
9-171 COMBINED REPORTING: MINIMUM TAX PAYABLE View text 9/14/2012
9-172 COMBINED REPORTING: ESTIMATED TAX PAYMENTS View text 9/14/2012
9-173 REAL ESTATE INVESTMENT TRUSTS View text 9/14/2012
9-174 REGULATED INVESTMENT COMPANIES View text 9/14/2012
9-175 COMBINED REPORTING: FINANCIAL ACCOUNTING STANDARDS NO. 109 (FAS 109) DEDUCTION View text 9/14/2012
9-176 TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES View text 8/2/2013
9-177 RESERVED View text 9/14/2012
9-178 RESERVED View text 9/14/2012
9-179 RESERVED View text 9/14/2012
9-180 RESERVED View text 9/14/2012
9-181 RESERVED View text 9/14/2012
9-182 RESERVED View text 9/14/2012
9-183 RESERVED View text 9/14/2012
9-184 RESERVED View text 9/14/2012
9-185 RESERVED View text 9/14/2012