Section: 9-100

GENERAL PROVISIONS

Most recent version of the final adopted rule codified in the D.C. Municipal Regulations (DCMR)


Effective Date : 9/7/2012 12:00:00 AM

Authority : Unless otherwise noted, the authority for this chapter is § 1 of the District of Columbia Income and Franchise Tax Act of 1947, 61 Stat. 359, as amended by § 601 of the District of Columbia Revenue Act of 1956, 70 Stat. 71, D.C. Code §§ 47-1816.1 and 47-1816.2 (1981 Ed.).

Source : Commissioner's Order 56-1431 effective July 24, 1956; as amended by Regulation No. 71-6 effective February 25, 1971, 17 DCR 567 (March 8, 1971), 16 DCRR §§ 300.1, 301.1 through 301.3 and 309.1; by Final Rulemaking published at 32 DCR 1354 (March 8, 1985); and by Final Rulemaking published at 32 DCR 1776 (March 29, 1985); as amended by Final Rulemaking published at 59 DCR 10674 (September 7, 2012).

Editor's Note : The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."

Rulemaking notices were published in the D.C. Register(DCR) and Adopted Rules were codified into the D.C. Municipal Regulations (DCMR)

  Notice ID Register Category Heading Notice/
Adopted Section 		Register Issue/
Effective Date
N0067822 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Updates the income-expense filing requirements to allow agency to mail only notices of filing requirement in lieu of actual forms. View Text 3/9/2018
Vol 65/10
R0012745 Adopted Rule GENERAL PROVISIONS View Text Effective:
9/7/2012
N0032645 Final Rulemaking Collection of delinquent tax debt from other D.C. agencies View Text 9/7/2012
Vol 59/36
N0002192 Proposed Rulemaking Collection of Delinquent Tax Debt Pursuant to D.C. Code Section 47-4471 View Text 4/30/2010
Vol 57/18
R0023190 Adopted Rule GENERAL PROVISIONS View Text Effective:
1/1/1900
Other rules using the same rule number