171. COMBINED REPORTING: MINIMUM TAX PAYABLE

171 COMBINED REPORTING: MINIMUM TAX PAYABLE 171.1 The minimum tax payable as provided under D.C. Official Code §§ 47-1807.02(b) and 47-1808.03(b) (2005 Repl.), as applicable, applies to each taxpayer member of the combined reporting group that is subject to tax under chapter 18 of title 47 of the District of Columbia Official Code and the minimum tax due of each taxpayer member shall be included in the combined report. If a combined group member’s gross District tax is less than the minimum tax due, the minimum tax shall be due. SOURCE: Final Rulemaking published at 59 DCR 10875, 10897 (September 14, 2012).