District of Columbia § 47-1805.01 Returns — Forms.

District of Columbia Statutes

§ 47-1805.01 — Returns — Forms.

District of Columbia § 47-1805.01

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 18Income and Franchise Taxes.

Subch. VReturns.

This text of District of Columbia § 47-1805.01 (Returns — Forms.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-1805.01 (2026).

Text

(a)The Chief Financial Officer is hereby authorized and directed to prescribe the forms of returns. All returns required under this subchapter shall be filed on the forms and in the manner prescribed by the Chief Financial Officer.

(b)Blank forms of returns of income shall be supplied by the Chief Financial Officer. It shall be the duty of the Chief Financial Officer to obtain an income tax return from every taxpayer who is liable under this chapter to file such return; but this duty shall in no manner diminish the obligation of the taxpayer to file a return without being called upon to do so.

(c)Every person subject to the jurisdiction of the District in whatever capacity acting, including receivers or mortgagors of real or personal property, fiduciaries, partnerships, and employers

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The Chief Financial Officer is hereby authorized and directed to prescribe the forms of returns. All returns required under this subchapter shall be filed on the forms and in the manner prescribed by the Chief Financial Officer.

(b) Blank forms of returns of income shall be supplied by the Chief Financial Officer. It shall be the duty of the Chief Financial Officer to obtain an income tax return from every taxpayer who is liable under this chapter to file such return; but this duty shall in no manner diminish the obligation of the taxpayer to file a return without being called upon to do so.

(c) Every person subject to the jurisdiction of the District in whatever capacity acting, including receivers or mortgagors of real or personal property, fiduciaries, partnerships, and employers making payment of dividends, interest, rent, premiums, annuities, compensations, remunerations, emoluments, or other income to any person subject to tax under this chapter, shall render such returns thereof to the Chief Financial Officer as he may by rule prescribe.

(d) Repealed.

(e) Whenever a taxpayer is required by the Internal Revenue Code of 1986 to file a joint income tax return with his or her spouse in order to qualify for a tax benefit under the Internal Revenue Code of 1986, the taxpayer and spouse shall file either a joint return or separate returns on a combined individual form prescribed by the Chief Financial Officer in order to qualify for a similar benefit afforded under this chapter.

(f) Domestic partners may file either a joint return or separate returns on a combined form prescribed by the Chief Financial Officer as if the federal government recognized the right of domestic partners to file jointly.

(g) Married same-sex individuals may file either a joint return or separate returns on a combined form prescribed by the Chief Financial Officer as if the federal government recognized the right of married same-sex individuals to file jointly.

Legislative History

July 16, 1947, 61 Stat. 340, ch. 258, art. I, title V, § 1; June 15, 1976, D.C. Law 1-70, title XI, § 1102, 23 DCR 563; Mar. 6, 1979, D.C. Law 2-158,§ 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 119, 29 DCR 1770; Oct. 8, 1983, D.C. Law 5-32, § 4, 30 DCR 4013; June 24, 1987, D.C. Law 7-9, § 2(h), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(e)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 14, 2007, D.C. Law 16-292, § 2(b), 54 DCR 1080; Mar. 3, 2010, D.C. Law 18-108, § 2(b), 57 DCR 22