District of Columbia Statutes

§ 47-2509 — Declaration and payment of estimated tax.

District of Columbia § 47-2509
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 25Financial Institution, Guaranty Company, and Public Utility Taxes.

This text of District of Columbia § 47-2509 (Declaration and payment of estimated tax.) 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 § 47-2509 (2026).

Text

Every bank, trust company, and building association, and all bonding, title, guaranty and fidelity companies, subject to the provisions of § 501(a) of the Revenue Act of 1975, shall make and file a declaration of estimated tax at such time or times and under such conditions, and shall make payments of such tax in such amounts and at such times and under such conditions as the Mayor shall, by rule, prescribe. Such payments shall not be in excess of the amount by which said tax was increased by provisions of this act.

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Legislative History

Oct. 21, 1975, D.C. Law 1-23, title V, § 501(b), 22 DCR 2091; Nov. 1, 1975, D.C. Law 1-30, § 2, 22 DCR 2545; June 22, 1983, D.C. Law 5-14, § 103, 30 DCR 2632; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

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District of Columbia § 47-2509, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-2509.