Section: 9-176

TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES

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


Effective Date : 8/2/2013 12:00:00 AM

Authority : Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code ยง 1-204.24d(10) (2012 Supp.)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

Source : Final Rulemaking published at 59 DCR 10875 (September 14, 2012); as amended by Final Rulemaking published at 60 DCR 11234 (August 2, 2013).

Editor's Note :

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
R0014355 Adopted Rule TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES View Text Effective:
8/2/2013
N0043778 Final Rulemaking 7-month Extension for Combined Reporting Filers View Text 8/2/2013
Vol 60/33
N0043056 Proposed Rulemaking Seven-month extension for combined reporting filers for tax years beginning after December 31, 2010 View Text 6/14/2013
Vol 60/26
R0012781 Adopted Rule TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES View Text Effective:
9/14/2012
Other rules using the same rule number
ID Section Number Section Heading
43920 9-176 RESERVED