District of Columbia Code
Chapter 42 - Interest and Penalties
Subchapter I-A - Underpayment

§ 47–4203. Underpayment of estimated tax by individuals - (a) An individual shall pay 4 installments of estimated tax...

§ 47–4204. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses - (a) A corporation, financial institution, or unincorporated business shall pay...