District of Columbia Statutes

§ 47-2210 — Returns and payment of tax.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 22 Compensating-Use Tax.
The provisions of §§ 47-2015 , 47-2016 , 47-2017 , and 47-2018 are hereby incorporated in and made applicable to this chapter. Every vendor, and every vendor or retailer not engaging in business in the District who is expressly authorized to pay the tax, shall file returns and pay the tax in accordance with the provisions of such sections applicable to the filing of returns and the payment of the tax and as shall be prescribed by regulation.

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Legislative History

May 27, 1949, 63 Stat. 127, ch. 146, title II, § 220; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Nearby Sections

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