There is a newer version of the District of Columbia Code
2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 18 — INCOME AND FRANCHISE TAXES
- Subchapter I — REPEAL OF PRIOR INCOME TAX LAW AND APPLICABILITY OF SUBCHAPTER; GENERAL DEFINITIONS (Section 47-1801.01 to Section 47-1801.05)
- Subchapter II — EXEMPT ORGANIZATIONS (Section 47-1802.01 to Section 47-1802.04)
- Subchapter III — NET INCOME, GROSS INCOME AND EXCLUSIONS THEREFROM, AND DEDUCTIONS (Section 47-1803.01 to Section 47-1803.03)
- Subchapter IV — ACCOUNTING PERIODS, INSTALLMENT SALES, AND INVENTORIES (Section 47-1804.01 to Section 47-1804.07)
- Subchapter V — RETURNS (Section 47-1805.01 to Section 47-1805.05)
- Subchapter VI — TAX ON RESIDENTS AND NONRESIDENTS (Section 47-1806.01 to Section 47-1806.11)
- Subchapter VII — TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS (Section 47-1807.01 to Section 47-1807.09)
- Subchapter VII-A — JOB GROWTH TAX CREDIT (Section 47-1807.51 to Section 47-1807.56)
- Subchapter VIII — TAX ON UNINCORPORATED BUSINESSES (Section 47-1808.01 to Section 47-1808.09)
- Subchapter IX — TAX ON ESTATES AND TRUSTS (Section 47-1809.01 to Section 47-1809.10)
- Subchapter X — PURPOSE OF CHAPTER AND ALLOCATION AND APPORTIONMENT (Section 47-1810.01 to Section 47-1810.08)
- Subchapter XI — BASES (Section 47-1811.01 to Section 47-1811.04)
- Subchapter XII — ASSESSMENT AND COLLECTION; TIME OF PAYMENT (Section 47-1812.01 to Section 47-1812.17)
- Subchapter XIII — PENALTIES AND INTEREST (Section 47-1813.01 to Section 47-1813.07)
- Subchapter XIV — LICENSES (Section 47-1814.01 to Section 47-1814.09)
- Subchapter XV — APPEAL (Section 47-1815.01)
- Subchapter XVI — RULES AND REGULATIONS (Section 47-1816.01 to Section 47-1816.03)
- Subchapter XVII — QUALIFIED HIGH TECHNOLOGY COMPANIES (Section 47-1817.01 to Section 47-1817.08)
- Subchapter XVIII — QUALIFIED SOCIAL ELECTRONIC COMMERCE COMPANIES (Section XVIII to Section 47-1818.08)
Disclaimer: These codes may not be the most recent version. The District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.