D.C. Mun. Regs. tit. 9, r. 9-4001

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-4001 - TAXES COVERED

4001.1

Under the amnesty program, penalties and fifty percent (50%) of the interest otherwise due, except as provided in § 4000.5, relating to the following taxes may be waived:

(a) Income and franchise taxes, including withholding taxes, imposed pursuant to the District of Columbia Income and Franchise Tax Act of 1947, approved July 16, 1947 (61 Stat. 331; D.C. Code §§ 47-1801.1 et seq.).

(b) Inheritance and estate taxes imposed pursuant to Title V of An Act To provide additional revenue for the District of Columbia, and for other purposes, approved August 17, 1937 (50 Stat. 683; D.C. Code §§ 47-1901 et seq.);

(c) Sales taxes imposed pursuant to the District of Columbia Sales Tax Act, approved May 27, 1949 (63 Stat. 112; D.C. Code §§ 47-2001 et seq.);

(d) Compensating-use taxes imposed pursuant to the District of Columbia Use Tax Act, approved May 27, 1949 (63 Stat. 124; D.C. Code §§ 47-2201 et seq.);

(e) Motor vehicle fuel taxes imposed pursuant to An Act To Provide for a tax on motor vehicle fuels sold within the District of Columbia, and for other purposes, approved April 23, 1924 (43 Stat. 106; D.C. Code §§ 47-2301 et seq.);

(f) Cigarette taxes imposed pursuant to the District of Columbia Cigarette Tax Act of 1981, effective March 10, 1982 (D.C. Law 4-71; D.C. Code §§ 47-2401 et seq.);

(g) Gross receipts taxes imposed pursuant to § 6(5) of An Act Making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes, approved July 1, 1902 (32 Stat. 619; D.C. Code § 47-2501);

(h) Hotel occupancy taxes imposed pursuant to the Hotel Occupancy and Surtax on Corporations and Unincorporated Businesses Tax Act of 1977, effective March 16, 1978 (D.C. Law 2-58; D.C. Code §§ 47-3201 et seq.);

(i) Personal property taxes imposed pursuant to An Act Making appropriations for the government of the District of Columbia and other activities chargeable in whole or in part against the revenues of the District for the fiscal year ending June 30, 1923, and for other purposes, approved June 29, 1922 (42 Stat. 669; D.C. Code § 47-501) , § 6(2) of An Act Making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and two, and for other purposes, approved July 1, 1902 (3 Stat. 618; D.C. Code § 47-1507);

(j) Alcoholic beverage taxes imposed pursuant to the District of Columbia Alcoholic Beverage Control Act, approved January 24, 1934 (48 Stat. 319; D.C. Code §§ 25-101 et seq.);

(k) Estate taxes imposed pursuant to the Inheritance and Estate Tax Revision Act of 1986, signed by the Mayor on October 27, 1986 (D.C. Law 6-168; 33 DCR 7008); and

(l) Personal property taxes imposed pursuant to the Personal Property Tax Amendment Act of 1986, as approved by the Council of the District of Columbia on December 16, 1986 (D.C. Law 6-212; 34 DCR 850).

4001.2

Civil penalties which may be waived under amnesty shall include any amount imposed for the failure to comply with provisions of the tax law which the Office has authority to waive. This includes, but is not limited to, the following:

(a) Withholding Tax - penalty and additions to tax defined in D.C. Code § 47-1812.8;

(b) Income and Franchise Taxes - penalty and additions to tax defined in D.C. Code §§ 47-1813.1 through 47-1813.7;

(c) Sales Tax - penalty and additions to tax defined in D.C. Code §§ 47-2027 and 47-2028;

(d) Inheritance and Estate Taxes - penalty and additions to tax defined in D.C. Code §§ 47-1924 through 47-1927;

(e) Compensating-Use Taxes - penalty and additions to tax defined in D.C. Code § 47-2213;

(f) Motor Fuel Tax - penalty and additions to tax defined in D.C. Code §§ 47-2310, 47-2716 and 47-2317;

(g) Cigarette Taxes - penalty and additions to tax defined in D.C. Code § 47-2411.1;

(h) Gross Receipts Taxes - penalty and additions to tax defined in D.C. Code §§ 47-1813.1 through 47-1813.7;

(i) Hotel Occupancy Taxes - penalty and additions to tax defined in D.C. Code § 47-1509;

(j) Personal Property Taxes - penalty and additions to tax defined in D.C. Code §§ 47-1503 and 47-1509;

(k) Alcoholic Beverage Taxes - penalty and addition to tax defined in D.C. Code § 25-140; and

(l) Any other penalties or additions to tax that were applicable to any designated tax under the Act.

D.C. Mun. Regs. tit. 9, r. 9-4001

Final Rulemaking published at 34 DCR 4091, 4092 (June 26, 1987)