District of Columbia Statutes
§ 47-1808.05 — Tax on unincorporated businesses — Persons liable for payment.
District of Columbia § 47-1808.05
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. VIIITax on Unincorporated Businesses.
This text of District of Columbia § 47-1808.05 (Tax on unincorporated businesses — Persons liable for payment.) 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 § 47-1808.05 (2026).
Text
The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.
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Related
District of Columbia v. Bender
906 A.2d 277 (District of Columbia Court of Appeals, 2006)
Legislative History
July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-1808.05, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1808.05.