On or before 30 days after the end of the tax year of each vendor required to pay to the Collector the tax imposed by the provisions of this chapter, such vendor shall make an annual return for such tax year in such form as may be required by the Mayor. The Mayor for good cause shown may on the written application of a vendor extend the time for making any return required by this section.
(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 137; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2017.
1973 Ed., § 47-2614.
This section is referenced in § 47-2210.
Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
§ 47–2002.01. Street vendors; minimum sales tax
§ 47–2002.01a. Marketplace facilitators; sales tax requirements
§ 47–2002.03a. Additional tax on gross receipts for transient lodgings or accommodations
§ 47–2002.04. Special event promoter obligations and penalties
§ 47–2002.05. Ballpark sales taxes
§ 47–2002.06. Verizon Center sales taxes
§ 47–2003. Reimbursement of vendor for tax
§ 47–2004. Vendor to collect tax; credit for expenses; application
§ 47–2006. Application of exemption
§ 47–2007. Action for collection of taxes
§ 47–2008. Rules and regulations
§ 47–2009. Tax to be separately stated
§ 47–2010. Presumption of taxability
§ 47–2011. Tax a personal debt; period of limitation; liens. [Repealed]
§ 47–2012. Tax a preferred claim; priority over property taxes
§ 47–2013. Collection of tax; liens; jeopardy assessments; distraint. [Repealed]
§ 47–2014. Assumption or refund of tax by vendor unlawful; penalties
§ 47–2018. Secrecy of returns; reciprocity
§ 47–2019. Determination of deficiencies
§ 47–2022. Sales in bulk. [Repealed]
§ 47–2023. Rules and regulations
§ 47–2025. Examination of records and witnesses. [Repealed]
§ 47–2026. Certificate of registration
§ 47–2027. Certificate of Mayor; presumptions
§ 47–2028. Additional penalties for failure to comply with chapter. [Repealed]
§ 47–2029. Assessment of and limitations on deficiencies. [Repealed]
§ 47–2030. Prosecutions. [Repealed]
§ 47–2031. Notices. [Repealed]