District of Columbia § 47-1812.14 Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.

District of Columbia Statutes

§ 47-1812.14 — Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.

District of Columbia § 47-1812.14

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

Ch. 18Income and Franchise Taxes.

Subch. XIIAssessment and Collection; Time of Payment.

This text of District of Columbia § 47-1812.14 (Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses.) 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 § 47-1812.14 (2026).

Text

Every corporation, financial institution, and unincorporated business required to make and file a franchise tax return under this chapter shall make and file a declaration of estimated tax at the time and under the conditions, and shall make payments of the tax year in the amount and under the conditions, as the Mayor shall prescribe by regulation. In the case of the taxable year beginning in 1970, the regulations may not require the payment before the last day on which a return for the taxable year is required to be filed under § 47-1805.03(a) of estimated tax for the year exceeding 1/2 of the estimated tax; provided, that in the case of financial institutions, the provisions of this section shall be subject to § 47-2507(a)(3) and to § 47-2507(b)(3) .

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Every corporation, financial institution, and unincorporated business required to make and file a franchise tax return under this chapter shall make and file a declaration of estimated tax at the time and under the conditions, and shall make payments of the tax year in the amount and under the conditions, as the Mayor shall prescribe by regulation. In the case of the taxable year beginning in 1970, the regulations may not require the payment before the last day on which a return for the taxable year is required to be filed under § 47-1805.03(a) of estimated tax for the year exceeding 1/2 of the estimated tax; provided, that in the case of financial institutions, the provisions of this section shall be subject to § 47-2507(a)(3) and to § 47-2507(b)(3) .

Legislative History

July 16, 1947, 61 Stat. 356, ch. 258, art. I, title XII, § 14; Oct. 31, 1969, 83 Stat. 177, Pub. L. 91-106, title V, § 603(a); Oct. 21, 1975, D.C. Law 1-23, title VI, § 608, 22 DCR 2114; Sept. 13, 1980, D.C. Law 3-92, § 502(d), 27 DCR 3390; Sept. 13, 1980, D.C. Law 3-95, § 107, 27 DCR 3509; July 24, 1982, D.C. Law 4-130, § 2, 29 DCR 2412; Sept. 26, 1984, D.C. Law 5-113, § 302(c), 31 DCR 3974; Mar. 14, 1985, D.C. Law 5-159, § 24, 32 DCR 30; Feb. 28, 1987, D.C. Law 6-209, § 404(a), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2,44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(bb), 48 DCR 334