D.C. Code § 47-1808.05
Tax on unincorporated businesses — Persons liable for payment.
The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1807.13 · Wheelchair-accessible vehicle tax credit.
- 47-1807.14 · Retailer property tax relief credit.
- 47-1807.15 · Tax on corporations and financial institutions - Credits…
- 47-1807.02a · Tax on corporations — Transfer of surtax to Convention…
- 47-1807.51 · Definitions.
- 47-1807.52 · Job growth tax credit.
- 47-1807.53 · Job growth tax credit eligibility.
- 47-1807.54 · Job growth tax credit application, approval, and…
- 47-1807.55 · Job growth tax credit administration.
- 47-1807.56 · Rules.
- 47-1807.61 · Definitions.
- 47-1807.62 · Wheelchair-accessible vehicle tax credit.
- 47-1807.63 · Wheelchair-accessible vehicle tax credit eligibility.
- 47-1807.64 · Wheelchair-accessible vehicle tax credit application,…
- 47-1807.65 · Wheelchair-accessible vehicle tax credit administration.
- 47-1807.66 · Rules.
- 47-1808.01 · Tax on unincorporated businesses — Definition.
- 47-1808.02 · Tax on unincorporated businesses — Definitions.
- 47-1808.03 · Tax on unincorporated businesses — Levy and rates.
- 47-1808.04 · Tax on unincorporated businesses — Exemption.
- 47-1808.05 · Tax on unincorporated businesses — Persons liable for…
- 47-1808.06 · Partnerships.
- 47-1808.07 · Tax credit.
- 47-1808.08 · Tax credit for unincorporated businesses that provide an…
- 47-1808.09 · Job growth tax credit.
- 47-1808.10 · Tax on unincorporated business — Credits — Alternative…
- 47-1808.11 · Tax on unincorporated businesses — Credits — Alternative…
- 47-1808.12 · Tax on unincorporated businesses — Credits — Tax credit…
- 47-1808.13 · Wheelchair-accessible vehicle tax credit.
- 47-1808.14 · Retailer property tax relief credit.
- 47-1808.15 · Tax on unincorporated businesses - Credits - Tax credit…
- 47-1808.03a · Tax on unincorporated businesses — Transfer of surtax to…
- 47-1808.06a · Taxation of limited liability companies.
- 47-1809.01 · Tax on estates and trusts — Residency definitions.
- 47-1809.02 · Tax on estates and trusts — Effect of residence or situs…
- 47-1809.03 · Tax on estates and trusts — Imposition.
- 47-1809.04 · Tax on estates and trusts — Computation.
- 47-1809.05 · Tax on estates and trusts — Net income.
- 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
- 47-1809.07 · Tax on estates and trusts — Revocable trusts.