INCOME AND FRANCHISE TAXES
Title: 9 TAXATION AND ASSESSMENTS
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Total Records: 86
Rule NumberRule HeadingLatest VersionEffective Date
9-100 GENERAL PROVISIONS View Text 9/7/2012
9-101 [REPEALED] View Text
9-102 EXEMPT ORGANIZATIONS View Text
9-103 EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS View Text
9-104 SALARY DEDUCTIONS: UNINCORPORATED BUSINESSES View Text
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
9-107 TAX RETURNS OF UNINCORPORATED BUSINESSES View Text
9-108 TAX RETURNS OF PARTNERSHIPS View Text
9-109 CONSOLIDATED TAX RETURNS View Text
9-110 DISCLOSURE OF TAX RETURN INFORMATION View Text
9-111 INFORMATION RETURNS View Text
9-112 OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS View Text
9-113 PROPERTY TAX CREDIT View Text
9-114 CREDITS FOR INDIVIDUAL INCOME TAX PAID TO OTHER JURISDICTIONS AND
CAMPAIGN CONTRIBUTIONS
View Text
9-115 CREDIT FOR TAX WITHHELD ON WAGES View Text
9-116 TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS View Text
9-117 TAX ON UNINCORPORATED BUSINESSES View Text
9-118 UNINCORPORATED BUSINESS OF A DECEDENT View Text
9-119 TAX COMPUTATIONS FOR UNINCORPORATED BUSINESSES View Text
9-120 COMMON TRUST FUNDS View Text
9-121 FRANCHISE TAX View Text
9-122 ALLOCATION AND APPORTIONMENT View Text
9-123 DEDUCTIONS WHEN INCOME IS APPORTIONABLE OR EXEMPT View Text
9-124 ALLOCATION OF NON-BUSINESS INCOME View Text
9-125 APPORTIONMENT OF BUSINESS INCOME View Text
9-126 PROPERTY FACTOR View Text
9-127 PAYROLL FACTOR View Text
9-128 SALES FACTOR View Text
9-129 ALLOCATION AND APPORTIONMENT APPLICABLE TO FINANCIAL INSTITUTIONS View Text
9-130 WITHHOLDING: GENERAL PROVISIONS View Text
9-131 WITHHOLDING PAYROLL RECORDS View Text
9-132 RETURNS OF TAXES WITHHELD View Text
9-133 PAYMENT OF WITHHOLDING TAX View Text
9-134 ADJUSTMENT OR REFUND OF WITHHOLDING TAX DEDUCTED View Text
9-135 ANNUAL REPORT OF WITHHOLDING View Text
9-136 METHODS OF WITHHOLDING TAX View Text
9-137 PAYROLL PERIODS: REGULAR AND IRREGULAR View Text
9-138 ADDITIONAL WITHHOLDING View Text
9-139 SUPPLEMENTAL WAGE PAYMENTS View Text
9-140 WAGES PAID ON BEHALF OF TWO OR MORE EMPLOYERS View Text
9-141 EMPLOYEE WITHHOLDING EXEMPTIONS View Text
9-142 WITHHOLDING EXEMPTION CERTIFICATES View Text
9-143 WITHHOLDING STATEMENTS (FORM D-2) View Text
9-144 ESTIMATED TAX: GENERAL PROVISIONS View Text
9-145 DECLARATION OF ESTIMATED INDIVIDUAL INCOME TAX View Text
9-146 JOINT DECLARATIONS OF ESTIMATED TAX View Text
9-147 FILING ESTIMATED TAX DECLARATIONS AND PAYMENT OF TAX View Text
9-148 USE OF TAX RETURN AS A DECLARATION OF ESTIMATED TAX View Text
9-149 DECLARATION AND PAYMENT OF ESTIMATED FRANCHISE TAX View Text
9-150 OVERPAYMENT OF TAX AND REFUND SET-OFFS View Text
9-151 PENALTIES FOR FAILURE TO FILE RETURNS OR PAY TAXES View Text
9-152 TRADE, BUSINESS, AND PROFESSIONAL LICENSES View Text
9-153 MODIFICATIONS TO INCOME AND DEDUCTIONS View Text
9-154 FEDERAL ADJUSTMENTS TO RETURNS View Text
9-155 DISTRICT OF COLUMBIA COLLEGE SAVINGS PROGRAM View Text
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