District of Columbia · Statutes
Chapter 18. Income and Franchise Taxes.
191 sections
191 sections
- D.C. Code § 47-1801.01Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.
- D.C. Code § 47-1801.01aEffect of repeal or amendment.
- D.C. Code § 47-1801.02Applicability of provisions — Taxable years.
- D.C. Code § 47-1801.03Applicability of provisions — Returns and payments.
- D.C. Code § 47-1801.04General definitions.
- D.C. Code § 47-1801.05Effect of repeal or amendment.Transferred
- D.C. Code § 47-1802.01Exempt organizations — In general.
- D.C. Code § 47-1802.02Exempt organizations — Regulations.
- D.C. Code § 47-1802.03Exempt organizations — Applicability of provisions.
- D.C. Code § 47-1802.04Exempt organizations — Political organizations.
- D.C. Code § 47-1803.01“Net income” defined.
- D.C. Code § 47-1803.02Gross income — Items included and excluded; “adjusted gross income” defined.
- D.C. Code § 47-1803.03Gross income — Corporation, financial institution, unincorporated business, and partnership deductions.
- D.C. Code § 47-1803.04Gross income — Individual, estate, and trust deductions.
- D.C. Code § 47-1804.01Accounting periods — Computation of income.
- D.C. Code § 47-1804.02Accounting periods — Period in which items of gross income included.
- D.C. Code § 47-1804.03Accounting periods — Period for which deductions and credits taken.
- D.C. Code § 47-1804.04Income from installment sales.
- D.C. Code § 47-1804.05Inventories.
- D.C. Code § 47-1804.06Authority to reject returns.
- D.C. Code § 47-1804.07Amount.
- D.C. Code § 47-1805.01Returns — Forms.
- D.C. Code § 47-1805.02Returns — Persons required to file.
- D.C. Code § 47-1805.02aCombined reporting required.
- D.C. Code § 47-1805.02bTransition from the Joyce method of apportionment to the Finnigan method of apportionment.
- D.C. Code § 47-1805.03Returns — Filing.
- D.C. Code § 47-1805.04Returns — Divulgence of information.
- D.C. Code § 47-1805.05Returns — Certification by Qualified High Technology Company.
- D.C. Code § 47-1806.01Tax on residents and nonresidents — “Taxable income” defined.
- D.C. Code § 47-1806.02Tax on residents and nonresidents — Personal exemptions.Repealed
- D.C. Code § 47-1806.03Tax on residents and nonresidents — Imposition and rates.
- D.C. Code § 47-1806.04Tax on residents and nonresidents — Credits — In general.
- D.C. Code § 47-1806.04aPublic outreach for earned income tax credit.
- D.C. Code § 47-1806.05Tax on residents and nonresidents — Credits — Campaign contributions.Repealed
- D.C. Code § 47-1806.06Tax on residents and nonresidents — Credits — Property taxes.
- D.C. Code § 47-1806.07Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower.
- D.C. Code § 47-1806.08Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions.Repealed
- D.C. Code § 47-1806.08aTax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit.Repealed
- D.C. Code § 47-1806.08bTax on residents and nonresidents — Refund of credit.Repealed
- D.C. Code § 47-1806.08cTax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit.Repealed
- D.C. Code § 47-1806.08dTax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty.Repealed
- D.C. Code § 47-1806.08eTax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations.Repealed
- D.C. Code § 47-1806.08fTax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs.Repealed
- D.C. Code § 47-1806.08gTax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification.Repealed
- D.C. Code § 47-1806.09Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions.
- D.C. Code § 47-1806.09aTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit.
- D.C. Code § 47-1806.09bTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit.
- D.C. Code § 47-1806.09cTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors.
- D.C. Code § 47-1806.09dTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
- D.C. Code § 47-1806.09eTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
- D.C. Code § 47-1806.09fTax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.
- D.C. Code § 47-1806.10Income averaging — Employment discrimination.
- D.C. Code § 47-1806.11Tax on residents and nonresidents — Credits — Energy conservation credit.Repealed
- D.C. Code § 47-1806.12Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit.
- D.C. Code § 47-1806.13Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.
- D.C. Code § 47-1806.14Tax on residents and nonresidents — Credits — Tax credit for farm to food donations.Repealed
- D.C. Code § 47-1806.15Keep child care affordable tax credit.
- D.C. Code § 47-1806.16Tax on residents and nonresidents - Credits - Tax credit for food donations.Repealed
- D.C. Code § 47-1806.17Child tax credit.
- D.C. Code § 47-1807.01Tax on corporations — Definitions.
- D.C. Code § 47-1807.02Tax on corporations — Levy and rates.
- D.C. Code § 47-1807.02aTax on corporations — Transfer of surtax to Convention Center Authority.Repealed
- D.C. Code § 47-1807.03Tax on corporations — Financial institutions included.Repealed
- D.C. Code § 47-1807.04Tax credit to qualified businesses for wages to qualified employees; exceptions.
- D.C. Code § 47-1807.05Reduction of tax credit for insurance premiums; exceptions.
- D.C. Code § 47-1807.06Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions.
- D.C. Code § 47-1807.07Employer-assisted home purchase tax credit.
- D.C. Code § 47-1807.08Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
- D.C. Code § 47-1807.09Job growth tax credit.
- D.C. Code § 47-1807.10Tax on corporations — Credits — Alternative fuel infrastructure credit.
- D.C. Code § 47-1807.11Tax on corporations — Credits — Alternative fuel vehicle conversion credit.
- D.C. Code § 47-1807.12Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations.Repealed
- D.C. Code § 47-1807.13Wheelchair-accessible vehicle tax credit.Repealed
- D.C. Code § 47-1807.14Retailer property tax relief credit.
- D.C. Code § 47-1807.15Tax on corporations and financial institutions - Credits -Tax credit for food donations.Repealed
- D.C. Code § 47-1807.51Definitions.
- D.C. Code § 47-1807.52Job growth tax credit.
- D.C. Code § 47-1807.53Job growth tax credit eligibility.
- D.C. Code § 47-1807.54Job growth tax credit application, approval, and calculation.
- D.C. Code § 47-1807.55Job growth tax credit administration.
- D.C. Code § 47-1807.56Rules.
- D.C. Code § 47-1807.61Definitions.Repealed
- D.C. Code § 47-1807.62Wheelchair-accessible vehicle tax credit.Repealed
- D.C. Code § 47-1807.63Wheelchair-accessible vehicle tax credit eligibility.Repealed
- D.C. Code § 47-1807.64Wheelchair-accessible vehicle tax credit application, approval, and calculation.Repealed
- D.C. Code § 47-1807.65Wheelchair-accessible vehicle tax credit administration.Repealed
- D.C. Code § 47-1807.66Rules.Repealed
- D.C. Code § 47-1808.01Tax on unincorporated businesses — Definition.
- D.C. Code § 47-1808.02Tax on unincorporated businesses — Definitions.
- D.C. Code § 47-1808.03Tax on unincorporated businesses — Levy and rates.
- D.C. Code § 47-1808.03aTax on unincorporated businesses — Transfer of surtax to Convention Center Authority.Repealed
- D.C. Code § 47-1808.04Tax on unincorporated businesses — Exemption.
- D.C. Code § 47-1808.05Tax on unincorporated businesses — Persons liable for payment.
- D.C. Code § 47-1808.06Partnerships.
- D.C. Code § 47-1808.06aTaxation of limited liability companies.
- D.C. Code § 47-1808.07Tax credit.
- D.C. Code § 47-1808.08Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor.
- D.C. Code § 47-1808.09Job growth tax credit.
- D.C. Code § 47-1808.10Tax on unincorporated business — Credits — Alternative fuel infrastructure credit.
- D.C. Code § 47-1808.11Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit.