District of Columbia Code
Subchapter XII - Assessment and Collection; Time of Payment
§ 47–1812.17. Furnishing copy of federal return

For the purpose of determining the liability of any person under this chapter and the extent of such liability, the Mayor may require the taxpayer to furnish the District with a true and correct copy of such person’s federal income tax return, and a copy of any federal partnership return with respect to any or all partnerships in which the taxpayer has a proprietary interest, for any taxable year, and a reconciliation of such return with the taxpayer’s District return for such taxable year.
(June 11, 1982, D.C. Law 4-118, § 202, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1812.17.

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 18 - Income and Franchise Taxes

Subchapter XII - Assessment and Collection; Time of Payment

§ 47–1812.01. General duties of Mayor

§ 47–1812.02. Records and statements

§ 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed]

§ 47–1812.04. Duty of Mayor to make return

§ 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof

§ 47–1812.06. Jeopardy assessment. [Repealed]

§ 47–1812.07. Payment of tax

§ 47–1812.08. Withholding of tax

§ 47–1812.09. Lien liability. [Repealed]

§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed]

§ 47–1812.11. Credits and refunds for overpayments. [Repealed]

§ 47–1812.11a. Tax check-off. [Repealed]

§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off

§ 47–1812.11c. New Columbia Statehood Fund tax check-off

§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off

§ 47–1812.12. Closing agreements. [Repealed]

§ 47–1812.13. Compromises. [Repealed]

§ 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses

§ 47–1812.15. “Person” defined. [Repealed]

§ 47–1812.16. Collection by Mayor. [Repealed]

§ 47–1812.17. Furnishing copy of federal return