§ 47-1524 — Form of tax return; filing; extensions.

District of Columbia § 47-1524

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 15: Taxation of Personal Property.
• Subch. II: Procedure.

Text

(a) The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system.

(b) The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed.

(c) The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax.

(d) The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.

Legislative History

Feb. 28, 1987, D.C. Law 6-212, § 5, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575