Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 25 - FINANCIAL INSTITUTION, GUARANTY COMPANY, AND PUBLIC UTILITY TAXES
Section 47-2509 - Declaration and payment of estimated tax

D.C. Code § 47-2509

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Current through codified legislation effective April 20, 2024
Section 47-2509 - Declaration and payment of estimated tax

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.

D.C. Code § 47-2509

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.

Mayor authorized to issue rules: Section 1102 of D.C. Law 5-14 provided that the Mayor shall issue rules necessary to carry out the provisions of the act.