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D.C. Code § 47-1524

Form of tax return; filing; extensions.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

The form of the personal property tax return shall be prescribed by the Mayor and the return shall conveniently document the information that the Mayor considers necessary for the proper administration of the District personal property tax system.

# (b)

The taxpayer shall not file the return before July 1st, but shall file the return before August 1st, of the tax year. The total amount of tax required to be shown on the return is due at the time the return is required to be filed.

# (c)

The Mayor may grant a reasonable extension of time for filing a return when good cause for the extension exists. Any request for an extension of time for filing a return shall be in writing, made before August 1st of the tax year, and accompanied by payment of the tax.

# (d)

The extension permitted under subsection (c) of this section shall not be granted for more than 3 months after July 31st of the tax year.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (28 sections)
  1. 47-1501 · Assessment — Board of Assistant Assessors.
  2. 47-1502 · Assessment — Full and true value to be listed.
  3. 47-1503 · Assessment — Forms for listing of property subject to tax.
  4. 47-1504 · Warehouse property.
  5. 47-1505 · “Resident” defined.
  6. 47-1506 · Returns and values to be made at certain dates.
  7. 47-1507 · Applicable rates.
  8. 47-1508 · Exemptions.
  9. 47-1509 · Penalties.
  10. 47-1510 · Dealers in general merchandise and common carriers by…
  11. 47-1511 · Staff of Personal Tax Appraisers; appointment and duties of…
  12. 47-1512 · Rolling stock.
  13. 47-1521 · Definitions.
  14. 47-1522 · Levy of annual tax on personal property.
  15. 47-1523 · Reporting requirement; valuation of property.
  16. 47-1524 · Form of tax return; filing; extensions.
  17. 47-1525 · Filing returns; notice to party; records; examination.
  18. 47-1526 · Assessment; collection; deadline; fraudulent returns;…
  19. 47-1527 · Failure to file or fraudulent return; collection and…
  20. 47-1528 · Deficiency; request for hearing.
  21. 47-1529 · Acceleration of due date; distraint of taxpayer’s property.
  22. 47-1530 · Personal debt liability; priority; collection; “person”…
  23. 47-1531 · Failure to file; fraudulent return; penalties and interest.
  24. 47-1532 · Overpayment; credit or refund; time for filing; interest.
  25. 47-1533 · Appeal from assessment or denial of claim for refund.
  26. 47-1534 · Violations; penalties; prosecutions.
  27. 47-1535 · Rules; powers of Mayor.
  28. 47-1536 · Enforcement.
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