Chapter 18. Income and Franchise Taxes.

Subchapter I. Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions. Back to Top
§ 47-1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
§ 47-1801.01a. Effect of repeal or amendment.
§ 47-1801.02. Applicability of provisions--Taxable years.
§ 47-1801.03. Applicability of provisions--Returns and payments.
§ 47-1801.04. General definitions.
§ 47-1801.05. Effect of repeal or amendment.[Transferred]
Subchapter II. Exempt Organizations. Back to Top
§ 47-1802.01. Exempt organizations--In general.
§ 47-1802.02. Exempt organizations--Regulations.
§ 47-1802.03. Exempt organizations--Applicability of provisions.
§ 47-1802.04. Exempt organizations--Political organizations.
Subchapter III. Net Income, Gross Income and Exclusions Therefrom, and Deductions. Back to Top
§ 47-1803.01. "Net income" defined.
§ 47-1803.02. Gross income--Items included and excluded; "adjusted gross income" defined.
§ 47-1803.03. Gross income--Deductions.
Subchapter IV. Accounting Periods, Installment Sales, and Inventories. Back to Top
§ 47-1804.01. Accounting periods--Computation of income.
§ 47-1804.02. Accounting periods--Period in which items of gross income included.
§ 47-1804.03. Accounting periods--Period for which deductions and credits taken.
§ 47-1804.04. Income from installment sales.
§ 47-1804.05. Inventories.
§ 47-1804.06. Authority to reject returns.
§ 47-1804.07. Amount.
Subchapter V. Returns. Back to Top
§ 47-1805.01. Returns--Forms.
§ 47-1805.02. Returns--Persons required to file.
§ 47-1805.02a. Combined reporting.
§ 47-1805.03. Returns--Filing.
§ 47-1805.04. Returns--Divulgence of information.
§ 47-1805.05. Returns--Certification by Qualified High Technology Company.
Subchapter VI. Tax on Residents and Nonresidents. Back to Top
§ 47-1806.01. Tax on residents and nonresidents--"Taxable income" defined.
§ 47-1806.02. Tax on residents and nonresidents--Personal exemptions.
§ 47-1806.03. Tax on residents and nonresidents--Imposition and rates.
§ 47-1806.04. Tax on residents and nonresidents--Credits--In general.
§ 47-1806.05. Tax on residents and nonresidents--Credits--Campaign contributions.[Repealed]
§ 47-1806.06. Tax on residents and nonresidents--Credits--Property taxes.
§ 47-1806.07. Tax on residents and nonresidents--Reduction of top rate to goal of 8% or lower.
§ 47-1806.08. Tax on residents and nonresidents ----Credits ----Targeted historic housing credit ----Definitions.[Repealed]
§ 47-1806.08a. Tax on residents and nonresidents ----Credits ----Targeting housing historic credit ----Allowable credit.[Repealed]
§ 47-1806.08b. Tax on residents and nonresidents ----Credits ----Targeted historic housing credit ----Refund of credit.[Repealed]
§ 47-1806.08c. Tax on residents and nonresidents ----Credits ----Targeted historic housing credit ----Transferability of credit.[Repealed]
§ 47-1806.08d. Tax on residents and nonresidents ----Credits ----Targeted historic housing credit ----Lien; cancellation of credit; penalty.[Repealed]
§ 47-1806.08e. Tax on residents and nonresidents ----Credits ----Targeted historic housing credit ----Applicability to nonprofit corporations.[Repealed]
§ 47-1806.08f. Tax on residents and nonresidents ---- Credits ---- Targeted historic housing credit ---- Cap; administrative costs.[Repealed]
§ 47-1806.08g. Tax on residents and nonresidents ----Credits ----Targeted historic housing credit ----Applicability date; Mayoral certification.[Repealed]
§ 47-1806.09. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Definitions.
§ 47-1806.09a. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Allowable credit.
§ 47-1806.09b. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Application for credit.
§ 47-1806.09c. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Correction of errors.
§ 47-1806.09d. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Fraud.
§ 47-1806.09e. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Carryover of credit.
§ 47-1806.09f. Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Applicability date; Mayoral certification.
§ 47-1806.10. Income averaging--employment discrimination.
§ 47-1806.11. Tax on residents and nonresidents--Credits--energy conservation credit.[Repealed]
Subchapter VII. Tax on Corporations and Financial Institutions. Back to Top
§ 47-1807.01. Tax on corporations--Definitions.
§ 47-1807.02. Tax on corporations--Levy and rates.
§ 47-1807.02a. Tax on corporations--Transfer of surtax to Convention Center Authority.[Repealed]
§ 47-1807.03. Tax on corporations--Financial institutions included.[Repealed]
§ 47-1807.04. Tax credit to qualified businesses for wages to qualified employees; exceptions.
§ 47-1807.05. Reduction of tax credit for insurance premiums; exceptions.
§ 47-1807.06. Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions.
§ 47-1807.07. Employer-assisted home purchase tax credit.
§ 47-1807.08. Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
§ 47-1807.09. Job growth tax credit.
Subchapter VII-A. Job Growth Tax Credit. Back to Top
§ 47-1807.51. Definitions.
§ 47-1807.52. Job growth tax credit.
§ 47-1807.53. Job growth tax credit eligibility.
§ 47-1807.54. Job growth tax credit application, approval, and calculation.
§ 47-1807.55. Job growth tax credit administration.
§ 47-1807.56. Rules.
Subchapter VIII. Tax on Unincorporated Businesses. Back to Top
§ 47-1808.01. Tax on unincorporated businesses--Definition.
§ 47-1808.02. Tax on unincorporated businesses--Definitions.
§ 47-1808.03. Tax on unincorporated businesses--Levy and rates.
§ 47-1808.03a. Tax on unincorporated businesses--Transfer of surtax to Convention Center Authority.[Repealed]
§ 47-1808.04. Tax on unincorporated businesses--Exemption.
§ 47-1808.05. Tax on unincorporated businesses--Persons liable for payment.
§ 47-1808.06. Partnerships.
§ 47-1808.06a. Taxation of limited liability companies.
§ 47-1808.07. Tax credit.
§ 47-1808.08. Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor.
§ 47-1808.09. Job growth tax credit.
Subchapter IX. Tax on Estates and Trusts. Back to Top
§ 47-1809.01. Tax on estates and trusts--Residency definitions.
§ 47-1809.02. Tax on estates and trusts--Effect of residence or situs of fiduciary.
§ 47-1809.03. Tax on estates and trusts--Imposition.
§ 47-1809.04. Tax on estates and trusts--Computation.
§ 47-1809.05. Tax on estates and trusts--Net income.
§ 47-1809.06. Tax on estates and trusts--Beneficiary taxable year.
§ 47-1809.07. Tax on estates and trusts--Revocable trusts.
§ 47-1809.08. Tax on estates and trusts--Income for benefit of grantor.
§ 47-1809.09. Tax on estates and trusts--"In discretion of grantor" defined.
§ 47-1809.10. Tax on estates and trusts--Employees' trusts.
Subchapter X. Purpose of Chapter and Allocation and Apportionment. Back to Top
§ 47-1810.01. Purpose of chapter.
§ 47-1810.02. Allocation and apportionment of District and non-District income.
§ 47-1810.03. Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.
§ 47-1810.04. Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer's share of the business income of a combine group apportionable to the District.
§ 47-1810.05. Determination of the business income of the combined group.
§ 47-1810.06. Designation of surety.
§ 47-1810.07. Water's-edge reporting; initiation and withdrawal election.
§ 47-1810.08. Accounting rules; future deductions.
Subchapter XI. Bases. Back to Top
§ 47-1811.01. Disposition of property--Basis for determination of gain or loss.
§ 47-1811.02. Disposition of property--Determination of gain or loss.
§ 47-1811.03. Bases--Property dividends.
§ 47-1811.04. Bases--Determination of depreciation deduction.
Subchapter XII. Assessment and Collection; Time of Payment. Back to Top
§ 47-1812.01. General duties of Mayor.
§ 47-1812.02. Records and statements.
§ 47-1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.[Repealed]
§ 47-1812.04. Duty of Mayor to make return.
§ 47-1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
§ 47-1812.06. Jeopardy assessment.[Repealed]
§ 47-1812.07. Payment of tax.
§ 47-1812.08. Withholding of tax.
§ 47-1812.09. Lien liability.[Repealed]
§ 47-1812.10. Period of limitation upon assessment and collection.[Repealed]
§ 47-1812.11. Credits and refunds for overpayments.[Repealed]
§ 47-1812.11a. Tax check-off.[Repealed]
§ 47-1812.11b. Public Fund for Drug Prevention and Children at Risk tax check-off.
§ 47-1812.11c. Statehood Delegation Fund tax check-off.
§ 47-1812.11d. Anacostia River Clean Up and Protection Fund tax check-off.
§ 47-1812.12. Closing agreements.[Repealed]
§ 47-1812.13. Compromises.[Repealed]
§ 47-1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.
§ 47-1812.15. "Person" defined.[Repealed]
§ 47-1812.16. Collection by Mayor.[Repealed]
§ 47-1812.17. Furnishing copy of federal return.
Subchapter XIII. Penalties and Interest.[Repealed] Back to Top
§ 47-1813.01. Additions to tax--Delinquencies.[Repealed]
§ 47-1813.02. Additions to tax--Interest on deficiencies.[Repealed]
§ 47-1813.03. Additions to tax--Fraud.[Repealed]
§ 47-1813.04. Additions to tax--Nonpayments.[Repealed]
§ 47-1813.05. Additions to tax--Payment extensions.[Repealed]
§ 47-1813.06. Violations.[Repealed]
§ 47-1813.07. Application of subchapter.[Repealed]
Subchapter XIV. Licenses.[Repealed] Back to Top
§ 47-1814.01. Requirement for a professional license.[Repealed]
§ 47-1814.01a. Persons engaging in a profession.[Repealed]
§ 47-1814.02. Persons engaging in a profession--Duration.[Repealed]
§ 47-1814.03. Persons engaging in a profession--Posting for inspection.[Repealed]
§ 47-1814.04. Persons engaging in a profession--Revocation.[Repealed]
§ 47-1814.05. Persons engaging in a profession--Renewal.[Repealed]
§ 47-1814.06. Persons engaging in a profession--Failure to obtain.[Repealed]
§ 47-1814.07. Certain suits forbidden.[Repealed]
§ 47-1814.08. Rulemaking.[Repealed]
§ 47-1814.09. Applicability provisions.[Repealed]
Subchapter XV. Appeal. Back to Top
§ 47-1815.01. Right of aggrieved persons to judicial appeal.
Subchapter XVI. Rules and Regulations. Back to Top
§ 47-1816.01. Rules and regulations--Tax provisions.
§ 47-1816.02. Rules and regulations--Revenue Act of 1956.
§ 47-1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code.
Subchapter XVII. Qualified High Technology Companies. Back to Top
§ 47-1817.01. Definitions.
§ 47-1817.01a. Alternative method to determine a Qualified High Technology Company status.
§ 47-1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions.
§ 47-1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
§ 47-1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.
§ 47-1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
§ 47-1817.06. Tax on Qualified High Technology Companies.
§ 47-1817.07. Rollover of capital gain from qualified stock to other qualified stock.
§ 47-1817.08. Severability.
Subchapter XVIII. Qualified Social Electronic Commerce Companies. Back to Top
§ 47-1818.01. Definitions.
§ 47-1818.02. Tax credits to Qualified Social E-Commerce Companies.
§ 47-1818.03. City-wide joint business activity strategy agreements.
§ 47-1818.04. Certification.
§ 47-1818.05. Council approval of city-wide business activity strategy agreements.
§ 47-1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions.
§ 47-1818.07. First Source employment; inapplicable.
§ 47-1818.08. Delegation of authority.

Refs & Annos


Effect of Amendments

D.C. Law 14-213 made a technical change in item § 47-1806.09b.

Legislative History of Laws

For Law 14-213, see notes following § 47-820.