(a) Forms. -- The Mayor is hereby authorized and directed to prescribe the forms of returns. All returns required under this subchapter shall be filed on the forms and in the manner prescribed by the Mayor.
(b) Duty of Mayor; obligation of taxpayer. -- Blank forms of returns of income shall be supplied by the Mayor. It shall be the duty of the Mayor to obtain an income tax return from every taxpayer who is liable under this chapter to file such return; but this duty shall in no manner diminish the obligation of the taxpayer to file a return without being called upon to do so.
(c) Information returns. -- Every person subject to the jurisdiction of the District in whatever capacity acting, including receivers or mortgagors of real or personal property, fiduciaries, partnerships, and employers making payment of dividends, interest, rent, premiums, annuities, compensations, remunerations, emoluments, or other income to any person subject to tax under this chapter, shall render such returns thereof to the Mayor as he may by rule prescribe.
(d) [Certificates of nonresidence. -- Repealed].
(e) Requirement to file joint federal returns. -- Whenever a taxpayer is required by the Internal Revenue Code of 1986 to file a joint income tax return with his or her spouse in order to qualify for a tax benefit under the Internal Revenue Code of 1986, the taxpayer and spouse shall file either a joint return or separate returns on a combined individual form prescribed by the Mayor in order to qualify for a similar benefit afforded under this chapter.
(f) Joint filing of returns for domestic partners. - Domestic partners may file either a joint return or separate returns on a combined form prescribed by the Mayor as if the federal government recognized the right of domestic partners to file jointly.
(g) Joint filing of returns for married same-sex individuals. - Married same-sex individuals may file either a joint return or separate returns on a combined form prescribed by the Mayor as if the federal government recognized the right of married same-sex individuals to file jointly.
(July 16, 1947, 61 Stat. 340, ch. 258, art. I, title V, § 1; June 15, 1976, D.C. Law 1-70, title XI, § 1102, 23 DCR 563; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 119, 29 DCR 1770; Oct. 8, 1983, D.C. Law 5-32, § 4, 30 DCR 4013; June 24, 1987, D.C. Law 7-9, § 2(h), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(e)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 14, 2007, D.C. Law 16-292, § 2(b), 54 DCR 1080; Mar. 3, 2010, D.C. Law 18-108, § 2(b), 57 DCR 22.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1805.1.
1973 Ed., § 47-1564.
Effect of Amendments
D.C. Law 16-292 added subsec. (f).
D.C. Law 18-108 added subsec. (g).
Legislative History of Laws
For legislative history of D.C. Law 1-70, see Historical and Statutory Notes following § 471803.03.
For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 4-118, see Historical and Statutory Notes following § 47-1801.01a.
For legislative history of D.C. Law 5-32, see Historical and Statutory Notes following § 471816.03.
For legislative history of D.C. Law 7-9, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a.
For Law 16-292, see notes following § 47-1801.04.
For Law 18-108, see notes following § 47-1801.04.
Miscellaneous Notes
Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provision of the act.
Applicability; conditional effect: Section 3 of D.C. Law 16-292, provided:
"(a) Section 2 shall apply as of January 1, 2007.
"(b) The Chief Financial Officer shall include the fiscal effect of the act in the next revised quarterly revenue estimate, less the amount to be allocated to section 1043 of the Fiscal Year 2007 Budget Support Act of 2006, signed by the Mayor on August 8, 2006 (D.C. Act 16-476; 53 DCR 6899), the Washington Stage Guild Exemption Act of 2006, effective September 26, 2006 (D.C. Law 16-172; D.C. Official Code § 10-1074), and the Organ and Bone Marrow Donor Act of 2006, signed by the Mayor on December 4, 2006 (D.C. Act 16-536; 53 DCR 9852).
"(c) This act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan."
Section 3 of D.C. Law 18-108 provides:
"Section 2 shall apply for tax years beginning January 1, 2009."
Each of the following persons shall file a return with the Mayor stating specifically the items of his gross income and the items claimed as deductions and credits allowed under this chapter, and such other information for the purpose of carrying out the provisions of this chapter as the Mayor may require:
(1) Residents and nonresidents. -- Every nonresident of the District receiving income subject to tax pursuant to this chapter and every resident of the District, except a fiduciary, who is required to file a federal return under the provisions of § 6012 of the Internal Revenue Code of 1986.
(2) Fiduciaries. --
(A) Every individual, if single, or if married and not living with spouse, for whom he or she acts, having met the filing requirements of § 6012 of the Internal Revenue Code of 1986;
(B) Every individual, if married and living with spouse, for whom he or she acts, having met the filing requirements of § 6012 of the Internal Revenue Code of 1986, except that if the fiduciary elects to file a separate return, the provisions of § 6012 of the Internal Revenue Code of 1986, relating to filing requirements for separate returns, shall be followed;
(C) Every estate for which he or she acts, the gross income of which for the taxable year is in excess of its personal exemption of $885 for taxable years beginning after December 31, 1986, $1,025 for taxable years beginning after December 31, 1987, $1,160 for taxable years beginning after December 31, 1988, $1,270 for taxable years beginning after December 31, 1989, and $1,370 for taxable years beginning after December 31, 1990; and
(D) Every trust for which he or she acts, the gross income of which for the taxable year is $100 or over.
(3) Joint fiduciaries. -- A return by one of 2 or more joint fiduciaries filed with the Mayor shall be sufficient compliance with the provisions of subsection (b) of this section.
(4) If any resident or nonresident or any fiduciary is unable to make his own return, the return shall be made by his duly authorized agent.
(5) Corporations and financial institutions. --
(A) Every corporation or financial institution engaging in or carrying on any trade or business within the District or receiving income from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03, even if the business or source income is exempt under other provisions of this chapter.
(B) Affiliated corporations (including affiliated incorporated financial institutions) shall file separate returns unless an election is made in accordance with the requirements of subparagraph (C) of this paragraph.
(C)(i) On or before the due date, including any extensions, for filing the original tax return, an affiliated group may elect to consolidate the taxable income of all members of the affiliated group. The election shall be binding on the affiliated group; provided, that the election shall terminate automatically upon the revocation or termination of its federal consolidation election.
(ii) In order to file a consolidated return, the affiliated group shall have properly elected, or was required, to file a consolidated federal return under section 1501 of the Internal Revenue Code of 1986.
(iii) The election to file a consolidated return shall be accompanied by written consents to the election signed by each of the members of the affiliated group.
(iv) The District may require that a consolidated return be filed for an affiliated group that is eligible, but has not elected, to file a consolidated return under this subparagraph if the District determines that a consolidated return is necessary to prevent evasion of taxes or to clearly reflect the taxable income that is attributable to the business conducted in the District by the affiliated group.
(v) In taxable years after the year of the election, a corporation that was not a member of the original affiliated group in the year of the election but is a member of the affiliated group in the current year shall be deemed to have waived any objection to the filing of the consolidated return in the District by its consent, if any, to join in filing a consolidated return in the District by the parent of the District affiliated group. In the case of a corporation that is a member of the affiliated group for a part of the taxable year, the consolidated return shall include the income of the corporation for the part of the year that it is a member of the affiliated group.
(vi) All members of the affiliated group that elected or was required to file a consolidated return in the District are jointly and severally liable for the taxes, interest, and penalties of the affiliated group.
(vii) The Mayor may promulgate regulations to determine, compute, assess, collect, and adjust, the tax liability of the affiliated group.
(D) For purposes of this paragraph, the term "affiliated group" means an affiliated group as defined in section 1504 of the Internal Revenue Code of 1986; provided, that the affiliated group shall not include any corporation which does not have gross income derived from sources within the District.
(6) Unincorporated businesses. -- Every unincorporated business engaging in or carrying on any trade or business within the District or receiving income from sources within the District within the meaning of §§ 47-1810.01 to 47- 1810.03 and having a gross income of more than $12,000, regardless of whether it has a net income. The return shall be made by the taxpayer or taxpayers liable for the payment of the tax.
(7) Partnerships. -- Every partnership, other than partnerships subject to the taxes imposed by §§ 47-1808.01 to 47-1808.06 on unincorporated businesses, engaged in any trade or business, or receiving income from sources within the District. There shall be included in such return the names and addresses of the individuals who would be entitled to share in the net income of the partnership, if distributed, and the amount of distributive share of each individual.
(7A) Exempt organizations. -- Every exempt organization exempt from tax that has unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 or income subject to tax under section 527 of the Internal Revenue Code of 1986, as provided under § 47-1802.01.
(8) Registration. -- No person shall engage in or continue to engage in a trade, business or profession subject to taxes under the provisions of this chapter without first registering to do so. Such registration shall be made in such manner and on such forms as the Mayor shall prescribe and registration shall not be transferable. Whoever engages in a trade, business or profession which is subject to tax under the provisions of this chapter without first registering to do so, as required by this section, shall, upon conviction thereof be fined not more than $500. Such failure to register shall also be subject to a civil penalty of $50 a day for each day that such failure continues.
(July 16, 1947, 61 Stat. 341, ch. 258, art. I, title V, § 2; May 27, 1949, 63 Stat. 131, ch. 146, title IV, § 411; Mar. 31, 1956, 70 Stat. 69, ch. 154, § 5; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(7), 22 DCR 2107; Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(c), 23 DCR 8749; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-95, § 104, 27 DCR 3509; June 11, 1982, D.C. Law 4-118, § 106, 29 DCR 1770; Sept. 17, 1982, D.C. Law 4-150, § 103, 29 DCR 3377; Oct. 1, 1987, D.C. Law 7-29, § 2(e)(2), (3), 34 DCR 5097; Sept. 21, 1988, D.C. Law 7-141, § 2(c), 35 DCR 5398; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 202(b), 302(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14- 282, § 11(rr), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1805.2.
1973 Ed., § 47-1564a.
Effect of Amendments
D.C. Law 13-305, in par. (5), substituted "unless an election is made in accordance with the requirements of subparagraph (C) of this paragraph" for "unless permitted by the Mayor to file consolidated returns" in subpar. (B), and added subpars. (C) and (D); and added par. (7A).
D.C. Law 14-282, in par. (5)(C)(i), substituted "including" for "excluding"; and rewrote par. (7A) which had read as follows:
"(7A) Exempt Organizations.--Every exempt organization that has unrelated business income subject to tax under section 511 of the Internal Revenue Code of 1986 as provided under § 47-1802.01."
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(ww) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(ww) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 111(c) of Child Support and Welfare Reform Compliance Temporary Amendment Act of 1999 (D.C. Law 13-57, March 7, 2000, law notification 47 DCR 1979).
For temporary (225 day) addition of section, see § 111(c) of Child Support and Welfare Reform Compliance Temporary Amendment Act of 2000 (D.C. Law 13-207, March 31, 2001, law notification 48 DCR 3238).
Emergency Act Amendments
For temporary (90-day) authorization of social security number requirement, see § 111(b) of the Child Support and Welfare Reform Compliance Emergency Amendment Act of 1999 (D.C. Act 13-126, August 4, 1999, 46 DCR 6606).
For temporary (90-day) addition of § 47-2805.2 [1981 Ed.], see § 111(c) of the Child Support and Welfare Reform Compliance Emergency Amendment Act of 1999 (D.C. Act 13-126, August 4, 1999, 46 DCR 6606).
For temporary (90-day) authorization of social security number requirement, see § 111(c) of the Child Support and Welfare Reform Compliance Legislative Review Emergency Amendment Act of 1999 (D.C. Act 13-177, November 2, 1999, 46 DCR 9678).
For temporary (90-day) addition of § 47-2805.2 [1981 Ed.], see § 111(c) of the Child Support and Welfare Reform Compliance Legislative Review Emergency Amendment Act of 1999 (D.C. Act 13-177, November 2, 1999, 46 DCR 9678).
For temporary (90-day) authorization of social security number requirement, see § 111(c) of the Child Support and Welfare Reform Compliance Congressional Review Emergency Amendment Act of 1999 (D.C. Act 13-241, January 11, 2000, 47 DCR 581).
For temporary (90-day) addition of § 47-2805.2 [1981 Ed.], see § 111(c) of the Child Support and Welfare Reform Compliance Congressional Review Emergency Amendment Act of 1999 (D.C. Act 13-241, January 11, 2000, 47 DCR 581).
For temporary (90 day) amendment of section, see § 12(ww) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(ww) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(ww) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 1-124, see Historical and Statutory Notes following § 471803.02.
For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 3-95, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 4-118, see Historical and Statutory Notes following § 47-1801.01a.
For legislative history of D.C. Law 4-150, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a.
For legislative history of D.C. Law 7-141, see Historical and Statutory Notes following § 471801.04.
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
References in Text
Sections 511 and 527 of the Internal Revenue Code of 1986, referred to in par. (7A), are classified to 26 U.S.C.A. §§ 511 and 527.
Miscellaneous Notes
Mayor authorized to issue regulations: Section 401 of D.C. Law 4-150 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.
Section 203(a) of D.C. Law 13-305 provides:
"(a) Section 202(a) through (e) shall apply for all tax years beginning after December 31, 2000."
Section 303(b) of D.C. Law 13-305 provides:
"(a) Section 302(b) shall apply for all tax years beginning after December 31, 2000."
References in Text
Section 6102 of the Internal Revenue Code of 1986, referred to in (2)(B), is 26 U.S.C.A. § 6012.
(a) For tax years beginning on and after December 31, 2010, a taxpayer engaged in a unitary business with one or more corporations that are part of a water's-edge combined group reporting pursuant to § 47-1810.07(a) shall file a combined report, which includes the income, determined under § 47-1810.04 and § 47-1810.05 and the allocation and apportionment factors determined under § 47-1810.02 of all such corporations, and other information as required by the Mayor. If a worldwide combined reporting election has been made, the taxpayer shall file a combined report that includes such income and factors of all the corporations that are members of the unitary business, and any other information as required by the Mayor.
(b) The Mayor may, by regulation, require a combined report to include the income and associated apportionment factors of any persons that are not included pursuant to subsection (a) of this section but that are members of a unitary business to reflect proper apportionment of income of the entire unitary business. If the Mayor determines that the reported income or loss of a taxpayer engaged in a unitary business with any person not included represents an avoidance or evasion of tax by the taxpayer, the Mayor may, on a case-by-case basis, require that all or any part of the income and associated apportionment factors be included in the taxpayer's combined report.
(c) With respect to inclusion of associated apportionment factors pursuant to this section, the Mayor may require the exclusion of any one or more of the factors, the inclusion of one or more additional factors, which will fairly represent the taxpayer's business activity in the District, or the employment of any other method to effectuate a proper reflection of the total amount of income subject to apportionment and an equitable allocation and apportionment of the taxpayer's income.
(d) The Mayor shall adopt regulations as necessary to ensure that the tax liability or net income of any taxpayer whose income derived from or attributable to sources within the District that is required to be determined by a combined report pursuant to § 47-1810.02 or § 47-1810.07 and of each entity included in the combined report, both during and after the period of inclusion in the combined report, is properly reported, determined, computed, assessed, collected, or adjusted.
(Sept. 14, 2011, D.C. Law 19-21, § 8002(c), 58 DCR 6226.)
HISTORICAL AND STATUTORY NOTES
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 302(c) of Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 10, 2012, 59 DCR 12478).
For temporary (90 day) addition of applicability provision, see § 303 of Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 10, 2012, 59 DCR 12478).
Legislative History of Laws
For history of Law 19-21, see notes under § 47-305.02.
Miscellaneous Notes
Sections 8003 and 8004 of D.C. Law 19-21 provide:
"Sec. 8003. Review of impact of combined reporting.
"After 2 full years of tax reporting have occurred under the combined reporting requirements imposed by section 8002, the Chief Financial Officer shall determine the economic effects of these requirements on affected taxpayers.
"Sec. 8004. Applicability.
"This subtitle shall apply for taxable years beginning after December 31, 2010."
(a) Time and place. -- All returns of income for the preceding taxable year required to be filed under the provisions of § 47-1805.01 shall be filed with the Mayor on or before the 15th day of April of each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year; provided, however, that any return required to be filed, for the preceding year under the provisions of subchapter VII of this chapter shall be filed on or before the 15th day of March in each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 3rd month following the close of such fiscal year.
(b) Extension of time. -- The Mayor may grant a reasonable extension of time for filing the returns required by § 47-1805.02 whenever in his judgment good cause exists therefor, and he shall keep a record of every such extension. Except in case of a taxpayer who is not within the continental limits of the United States, no such extension shall be granted for more than 6 months, and in no case shall such extension be granted for more than 1 year.
(c) Exempt Organizations. -- Notwithstanding the provisions of -- subsection (a) of this section, unrelated business income tax returns of exempt organizations shall be filed on or before the 15th day of the 5th month following the close of the taxable year for the taxpayer.
(July 16, 1947, 61 Stat. 342, ch. 258, art. I, title V, § 3; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 107, 29 DCR 1770; Oct. 8, 1983, D.C. Law 5-32, § 5, 30 DCR 4013; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 202(c), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1805.3.
1973 Ed., § 47-1564b.
Effect of Amendments
D.C. Law 13-305 added subsec. (c).
Legislative History of Laws
For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 471801.04.
For legislative history of D.C. Law 4-118, see Historical and Statutory Notes following § 47-1801.01a.
For legislative history of D.C. Law 5-32, see Historical and Statutory Notes following § 471816.03.
For Law 13-305, see notes under § 47-901.
Miscellaneous Notes
Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provision of the act.
Section 203(a) of D.C. Law 13-305 provides:
"(a) Section 202(a) through (e) shall apply for all tax years beginning after December 31, 2000."
(a) Information not to be disclosed. -- Except to any official of the District, having a right thereto in his official capacity, it shall be unlawful for any officer or employee, or any former officer or employee, of the District to divulge or make known in any manner the amount of income or any particulars relating thereto or the computation thereof set forth or disclosed in any return required to be filed under § 47-1805.01 or information pertaining to the interception of any tax refund pursuant to the provisions of the Project Setoff Liability Act of 1982, and neither the original nor a copy of any such return desired for use in litigation in court shall be furnished where neither the District nor the United States is interested in the result of such litigation, whether or not the request is contained in an order of the court; provided, however, that nothing herein contained shall be construed to prevent the furnishing to a taxpayer of a copy of his return upon the payment of a fee of $3.50. The provisions of this subsection shall also be applicable to any federal, state, or local income tax returns or copies thereof and to any other federal, state, or local income tax information either submitted by the taxpayer or otherwise obtained; provided, further, that nothing in this section shall be construed to prevent public inspection of the application and its related financial documents of an organization that has been granted exemption from taxation under this chapter. Any inspection permitted under this subsection shall be made at such time and in such manner as the Mayor may prescribe.
(b) Reciprocal exchange with the United States and the several states. -- Notwithstanding the provisions of this section, the Mayor may permit the proper officer of the United States or of any state imposing an income tax or his authorized representative to inspect income tax returns filed with the Mayor or may furnish to such officer or representative a copy of any such income tax returns provided the United States or such state grant substantially similar privileges to the Mayor or his representative or to the proper officer of the District charged with the administration of this subchapter. The Internal Revenue Service of the Treasury Department of the United States is authorized and required to supply such information as may be requested by the Mayor relative to any person subject to the taxes imposed by this chapter.
(c) Publication of statistics and delinquent lists. -- Nothing contained in subsection (a) of this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports and the items thereof, or the publication of delinquent lists showing the names of taxpayers who have failed to pay their taxes at the time and in the manner provided by law, together with any relevant information which in the opinion of the Mayor may assist in the collection of such delinquent taxes.
(d) Information which may be disclosed. -- Nothing contained in subsection (a) of this section shall be construed to prohibit the Mayor, in his discretion, from divulging or making known any information contained in, or relating to, any report, application, license, or return required under the provisions of this chapter other than such information as may be contained therein relating to the amount of income or any particulars relating thereto or the computation thereof.
(e) Violations. -- Any violation of the provisions of this section shall be a misdemeanor and shall be punishable by a fine not exceeding $1,000, by imprisonment for not more than 1 year, or both, in the discretion of the court. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia or any of his assistants in the name of the District of Columbia.
(f) Preservation of reports, applications, and returns. -- All reports, applications, and returns received by the Mayor under the provisions of this chapter shall be preserved for 6 years, and thereafter until the Mayor orders them to be destroyed.
(g) Disclosure to contractor. -- Notwithstanding the provisions of subsection (a) of this section, any tax returns or other tax information required by this chapter may be disclosed to a contractor to the extent necessary to provide for the processing, storage, transmission, or reproduction of such returns and information or for the programing, maintenance, repair, testing, and procurement of equipment for purposes of tax administration. The provisions of subsections (a) and (e) of this section shall be applicable to all such contractors and former contractors and to their officers and employees and former officers and employees.
(h) Disclosure to state agency requesting offset. -- Notwithstanding the provisions of this section, the social security account number and the home address of a taxpayer whose tax refund has been intercepted under § 47- 1812.11 and this section, shall be disclosed upon the request of the state agency requesting the offset and of the District of Columbia agency under Part D in Subchapter IV of the Social Security Act (42 U.S.C. § 651 et seq.).
(i) Disclosure for paternity and support purposes. -- Notwithstanding any other provision of this section, the Mayor shall disclose, upon written or automated request, tax return or other related tax and revenue information to the agency that is responsible for administering or supervising the administration of the District's State Plan under title IV, part D, of the Social Security Act, approved January 4, 1975 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), or the equivalent agency in another state. The Mayor shall only disclose a tax return or other related tax and revenue information that pertains to a support obligor or obligee, a person seeking a paternity, or support order, or a person against whom a paternity or support order is being sought. Tax return information that the Mayor obtains pursuant to a reciprocal exchange with a federal or state taxing authority shall be disclosed only with the consent of the taxing authority, to the extent that consent is required by federal law or the state law governing the taxing authority. Information shall be disclosed pursuant to this subsection only for purposes directly related to paternity establishment, or the establishment, modification, or enforcement of support order. For the purposes of this subsection, the term "support order" pertains to any obligation governed by § 46-201(15B).
(j) Disclosure to the Superior Court of the District of Columbia. -- Nothwithstanding any other provision of this section, the Office of Tax and Revenue may furnish in accordance with § 11-1905 to the Superior Court of the District of Columbia, upon request of the Court, the names, addresses, and social security numbers of individuals who have filed a return under § 47- 1805.02(a).
(k) Disclosure to the United States District Court for the District of Columbia -- Notwithstanding any other provision of this section, the Office of Tax Revenue may furnish to the United States District Court for the District of Columbia, upon request of the court and in accordance with 28 U.S.C. § 1863(d), the names, addresses, and social security numbers of individuals who have filed a return under § 47-1805.02(a).
(July 16, 1947, 61 Stat. 342, ch. 258, art. I, title V, § 4; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Mar. 16, 1978, D.C. Law 2- 57, § 3, 24 DCR 5426; Mar. 6, 1979, D.C. Law 2-158, §§ 2, 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 108, 29 DCR 1770; Sept. 18, 1982, D.C. Law 4-154, § 3, 29 DCR 3486; Feb. 24, 1987, D.C. Law 6-166, § 33(g)(2), 33 DCR 6710; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 3, 2001, D.C. Law 13-269, § 112(a), 48 DCR 1270; Dec. 9, 2004, D.C. Law 15- 50, § 2(a), 50 DCR 8980; Apr. 13, 2005, D.C. Law 15-354, § 73(f), 52 DCR 2638; Mar. 2, 2007, D.C. Law 16-191, § 48(h)(2), 53 DCR 6794; July 7, 2009, D.C. Law 18-9, § 2, 56 DCR 3797.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1805.4.
1973 Ed., § 47-1564c.
Effect of Amendments
D.C. Law 13-269 added subsec. (i).
D.C. Law 15-50 added subsec. (j).
D.C. Law 15-354 substituted "Attorney General for the District of Columbia" for "Corporation Counsel".
D.C. Law 16-191, in subsec. (e), validated a previously made technical correction.
D.C. Law 18-9 added subsec. (k).
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 11 of Child Support and Welfare Reform Compliance Temporary Amendment Act of 1998 (D.C. Law 12-103, May 8, 1998, law notification 45 DCR 3254).
For temporary (225 day) amendment of section, see § 11(a) of Child Support and Welfare Reform Compliance Temporary Amendment Act of 1998 (D.C. Law 12-210, April 13, 1999, law notification 46 DCR 3832).
For temporary (225 day) amendment of section, see § 111(a) of Child Support and Welfare Reform Compliance Temporary Amendment Act of 1999 (D.C. Law 13-57, March 7, 2000, law notification 47 DCR 1979).
Section 2 of D.C. Law 18-1 added subsec. (k) to read as follows:
"(k) Disclosure to the United States District Court for the District of Columbia. - Notwithstanding any other provision of this section, the Office of Tax Revenue may furnish, in accordance with 28 U.S.C. § 1863(d), to the United States District Court for the District of Columbia ("Court"), upon request of the Court, the names, addresses, and social security numbers of individuals who have filed a return under § 47-1805.02(a).".
Section 4(b) of D.C. Law 18-1 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary amendment of section, see § 11 of the Child Support and Welfare Reform Compliance Emergency Amendment Act of 1997 (D.C. Act 12-222, December 23, 1997, 44 DCR 114) and § 11 of the Child Support and Welfare Reform Compliance Congressional Review Emergency Amendment Act of 1998 (D.C. Act 12- 309, March 20, 1998, 45 DCR 1923), § 11(a) of the Child Support and Welfare Reform Compliance Second Emergency Amendment Act of 1998 (D.C. Act 12-439, August 12, 1998, 45 DCR 6110), § 11(a) of the Child Support and Welfare Reform Compliance Legislative Review Emergency Amendment Act of 1998 (D.C. Act 12-503, October 27, 1998, 45 DCR 8495), and § 11(a) of the Child Support and Welfare Reform Compliance Second Congressional Review Emergency Amendment Act of 1998 (D.C. Act 12-600, January 20, 1999, 46 DCR 1239).
For temporary repeal of D.C. Law 12-103, see § 13 of the Child Support and Welfare Reform Compliance Second Emergency Amendment Act of 1998 (D.C. Act 12- 439, August 12, 1998, 45 DCR 6110).
For temporary (90-day) amendment of section, see § 111(a) of the Child Support and Welfare Reform Compliance Emergency Amendment Act of 1999 (D.C. Act 13-126, August 4, 1999, 46 DCR 6606).
For temporary (90-day) amendment of section, see § 111(a) of the Child Support and Welfare Reform Compliance Legislative Review Emergency Amendment Act of 1999 (D.C. Act 13-177, November 2, 1999, 46 DCR 9678).
For temporary (90-day) amendment of section, see § 111(a) of the Child Support and Welfare Reform Compliance Congressional Review Emergency Amendment Act of 1999 (D.C. Act 13-241, January 11, 2000, 47 DCR 581).
For temporary (90 day) amendment of section, see § 111(a) of the Child Support and Welfare Reform Compliance Emergency Amendment Act of 2000 (D.C. Act 13-446, November 11, 2000, 47 DCR 9213).
For temporary (90 day) addition of section, see § 112(a) of Child Support and Welfare Reform Compliance Congressional Review Emergency Amendment Act of 2001 (D.C. Act 14-5, February 13, 2001, 48 DCR 2440).
For temporary (90 day) amendment of section, see § 2(a) of Superior Court of the District of Columbia Master Jury List Project Clarification Emergency Act of 2003 (D.C. Act 15-111, July 29, 2003, 50 DCR 6571).
For temporary (90 day) amendment of section, see § 2(a) of Superior Court of the District of Columbia Master Jury List Project Clarification Legislative Review Emergency Act of 2003 (D.C. Act 15-201, October 24, 2003, 50 DCR 9831).
For temporary (90 day) amendment of section, see § 2 of Disclosure to the United States District Court Emergency Amendment Act of 2009 (D.C. Act 18-6, January 29, 2009, 56 DCR 1631).
Legislative History of Laws
For legislative history of D.C. Law 2-57, see Historical and Statutory Notes following § 47-405.
For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 47-1801.04.
For legislative history of D.C. Law 4-118, see Historical and Statutory Notes following § 47-1801.01a.
For legislative history of D.C. Law 4-154, see Historical and Statutory Notes following § 47-1812.11.
Law 6-166 was introduced in Council and assigned Bill No. 6-134, which was referred to the Committee on Human Services and reassigned to the Committee on the Judiciary. The Bill was adopted on first and second readings on July 8, 1986 and September 23, 1986, respectively. Signed by the Mayor on October 9, 1986, it was assigned Act No. 6-212 and transmitted to both Houses of Congress for its review.
Law 13-269, the "Child Support and Welfare Reform Compliance Amendment Act of 2000", was introduced in Council and assigned Bill No. 13-254, which was referred to the Committee on Human Services. The Bill was adopted on first and second readings on November 8, 2000, and December 5, 2000, respectively. Signed by the Mayor on January 8, 2001, it was assigned Act No. 13-559 and transmitted to both Houses of Congress for its review. D.C. Law 13-269 became effective on April 3, 2001.
Law 15-50, the "Superior Court of the District of Columbia Master Jury List Project Clarification Act of 2003", was introduced in Council and assigned Bill No. 15-66, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 8, 2003, and September 16, 2003, respectively. Signed by the Mayor on October 6, 2003, it was assigned Act No. 15-163 and transmitted to both Houses of Congress for its review. D.C. Law 15-50 became effective on December 9, 2003.
For Law 15-354, see notes following § 47-340.03.
For Law 16-191, see notes following § 47-308.02.
Law 18-9, the "Jury and Marriage Amendment Act of 2009", was introduced in Council and assigned Bill No. 18-10 which was referred to the Committee on Public Safety and the Judiciary. The Bill was adopted on first and second readings on April 7, 2009, and May 5, 2009, respectively. Signed by the Mayor on May 6, 2009, it was assigned Act No. 18-70 and transmitted to both Houses of Congress for its review. D.C. Law 18-9 became effective on July 7, 2009.
References in Text
The Bureau of Internal Revenue, originally referred to in the second sentence in subsection (b) of this section, was replaced by the Internal Revenue Service pursuant to Treasury Department Order 150-29..
The "Project Setoff Liability Act of 1982," referred to in the first sentence of subsection (a) of this section, is D.C. Law 4-154, codified as this section and § 47-1812.11.
(a) Certification. -- Except as otherwise provided herein, to claim a credit or other benefit under this title as a Qualified High Technology Company, a Qualified High Technology Company shall attach to its applicable tax return an original affidavit certifying that it is a Qualified High Technology Company.
(b) A taxpayer which certifies that is a Qualified High Technology Company shall be subject to audit, to the same extent as any other taxpayer, to verify that the taxpayer qualified as a Qualified High Technology Company.
(Apr. 3, 2001, D.C. Law 13-256, § 101(b)(2), 48 DCR 730.)
HISTORICAL AND STATUTORY NOTES
Legislative History of Laws
For Law 13-256, see notes following § 47-1508.
