D.C. Mun. Regs. tit. 9, r. 9-172

Current through Register Vol. 71, No. 43, October 25, 2024

Rule 9-172 - COMBINED REPORTING: ESTIMATED TAX PAYMENTS

172.1Combined estimated tax payments. In general, only the designated agent of a combined group may make the estimated tax payments that must be made by the taxpayer members included in the combined report.

172.2

Exception: When separate estimated payments are allowed. Although the designated agent is always authorized to make estimated payments on behalf of any and all of the taxpayer members, a combined group taxpayer member other than the designated agent may make estimated payments on its own behalf if any of the following apply:

(a) For the first taxable year for which a combined group files a combined return, any taxpayer member of the group may make estimated payments on its own behalf; and

(b) For the first taxable year for which a person is a member of a combined group, that person may make estimated payments on its own behalf.

D.C. Mun. Regs. tit. 9, r. 9-172

Final Rulemaking published at 59 DCR 10875, 10897 (September 14, 2012)

Authority: The Deputy Chief Financial Officer of the District of Columbia Office of Tax and Revenue (OTR) of the Office of the Chief Financial Officer, pursuant to the authority set forth in D.C. Official Code § 47-1335 (2005 Repl.), section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24 d (2012 Supp.)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.