Section: 9-117

TAX ON UNINCORPORATED BUSINESSES

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


Effective Date : 12/10/2021 12:00:00 AM

Authority : D.C. Official Code § 47-4505(a) (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 (2016 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 DCRR §§ 307.2, 307.3, 307.5, 307.8 and 307, 8: as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383 (February 12. 1986); by Final Rulemaking published at 30 DCR 1922, 1924 (April 29, 1983); and by Final Rulemaking published at 34 DCR 3846 (June 12, 1987); as amended by Final Rulemaking published at 68 DCR 013105 (December 10, 2021).

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
R0050963 Adopted Rule TAX ON UNINCORPORATED BUSINESSES View Text Effective:
12/10/2021
N116486 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Revision of the Tax on Unincorporated Businesses Regulation View Text 12/10/2021
Vol 68/50
N114832 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Revision of the Tax on Unincorporated Businesses Regulation View Text 10/15/2021
Vol 68/42
R0023207 Adopted Rule TAX ON UNINCORPORATED BUSINESSES View Text Effective:
1/1/1900
Other rules using the same rule number