D.C. Mun. Regs. tit. 9, r. 9-705

Current through Register Vol. 72, No. 2, January 10, 2025

Rule 9-705 - DEPRECIATION

705.1

Depreciation rates, in general, shall be published in the instructions for filing a personal property tax return.

705.2

The depreciation rate on a specific type of tangible personal property that is not shown in the instructions for filing a personal property tax return may be obtained from the Office.

705.3

Accelerated depreciation methods shall not be used to compute the current value of the tangible personal property on the return.

D.C. Mun. Regs. tit. 9, r. 9-705

Final Rulemaking published at 35 DCR 6014, 6020 (August 5, 1988)

Prior to August 5, 1988, the Department of Finance and Revenue published Final Rulemaking notice at 28 DCR 5393 (December 18, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 4112, 4116 (September 18, 1981).