All sums which the employer has withheld from employees shall be deemed to be held in trust by the employer for the District.
Taxes withheld from wages are required to be paid to the Office of Tax and Revenue on a monthly, quarterly, or yearly basis.
Taxes withheld from non- wage payments, including, but not limited to, payments of pension, military retirement, gambling winnings, voluntary withholding on certain government payments, and backup withholding, are required to be paid to the Office of Tax and Revenue on a monthly basis.
Monthly deposits of the tax withheld from wages shall be paid on or before the 20th day after the close of the month. Quarterly deposits of the tax withheld from wages shall be paid on or before the 20th day of the month after the close of each quarter. Annual deposits of tax withheld from wages shall be paid on or before the 20th day of the month following the close of the annual period.
For this purpose, "deposit" means a payment to the Office of Tax and Revenue.
The DCFO shall provide an electronic means, accessible at mytax.dc.gov, of making tax deposits for the amount withheld from wages. A printable voucher shall be provided for those accounts authorized to submit payments by other than electronic means.
If, in any filing period, more than the correct amount of tax has been withheld, the amount actually withheld shall be remitted to the District.
Depository payments shall not be estimated, but shall be the actual amount of tax liability for the period for which payment is made.
D.C. Mun. Regs. tit. 9, r. 9-133