Section: 9-105

GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING)

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


Effective Date : 1/31/2025 12:00:00 AM

Authority : D.C. Official Code § 47-1816.01 (2015 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub. L. 109-356; D.C. Official Code § 1-204.24d (2019 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

Source : Commissioners' Order 56-1431 effective July 24, 1956, 16 DCR § 303.1, 304.1, and 304.5(a); as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4283 (February 12, 1976); and by Final Rulemaking published at 30 DCR 1255 (March 18, 1983); as amended by Final Rulemaking published at 50 DCR 2864 (April 11, 2003); as amended by Final Rulemaking published at 61 DCR 2129 (March 14, 2014); as amended by Final Rulemaking published at 72 DCR 000912 (January 31, 2025).

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
R0054883 Adopted Rule GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING) View Text Effective:
1/31/2025
N139521 Final Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Amending 9 DCMR Ch. 1 - Taxpayers Over Income Thresholds to Submit Copy of Federal Income Tax Return with the DC Filing View Text 1/31/2025
Vol 72/5
N139012 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Amending 9 DCMR Ch. 1 - Taxpayers Over Income Thresholds to Submit Copy of Federal Income Tax Return with the DC Filing View Text 12/20/2024
Vol 71/51
N137974 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Amending 9 DCMR Ch. 1 - Taxpayers Over Income Thresholds to Submit Copy of Federal Income Tax Return with the DC Filing View Text 10/11/2024
Vol 71/41
R0015077 Adopted Rule GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING) View Text Effective:
3/14/2014
N0046874 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Clarifying Electronic Filing and Payment Requirements View Text 3/14/2014
Vol 61/11
N0046412 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Clarification of Electronic Filing and Payment Requirements View Text 2/7/2014
Vol 61/6
R0023195 Adopted Rule GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING) View Text Effective:
1/1/1900
Other rules using the same rule number