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Current through October 23, 2012
(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."
