D.C. Code § 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.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1811.01 · Disposition of property — Basis for determination of gain…
- 47-1811.02 · Disposition of property — Determination of gain or loss.
- 47-1811.03 · Bases — Property dividends.
- 47-1811.04 · Bases — Determination of depreciation deduction.
- 47-1812.01 · General duties of Mayor.
- 47-1812.02 · Records and statements.
- 47-1812.03 · Examination of books and witnesses; failure to obey…
- 47-1812.04 · Duty of Mayor to make return.
- 47-1812.05 · Determination of deficiency; protest by taxpayer; hearing;…
- 47-1812.06 · Jeopardy assessment.
- 47-1812.07 · Payment of tax.
- 47-1812.08 · Withholding of tax.
- 47-1812.09 · Lien liability.
- 47-1812.10 · Period of limitation upon assessment and collection.
- 47-1812.11 · Credits and refunds for overpayments.
- 47-1812.12 · Closing agreements.
- 47-1812.13 · Compromises.
- 47-1812.14 · Declaration of estimated tax by corporations, financial…
- 47-1812.15 · “Person” defined.
- 47-1812.16 · Collection by Mayor.
- 47-1812.17 · Furnishing copy of federal return.
- 47-1812.11a · Tax check-off.
- 47-1812.11b · Tax-Payer Support for Afterschool Programs for At-Risk…
- 47-1812.11c · New Columbia Statehood Fund tax check-off
- 47-1812.11d · Anacostia River Clean Up and Protection Fund tax…
- 47-1813.01 · Additions to tax — Delinquencies.
- 47-1813.02 · Additions to tax — Interest on deficiencies.
- 47-1813.03 · Additions to tax — Fraud.
- 47-1813.04 · Additions to tax — Nonpayments.
- 47-1813.05 · Additions to tax — Payment extensions.
- 47-1813.06 · Violations.
- 47-1813.07 · Application of subchapter.
- 47-1814.01 · Requirement for a professional license.
- 47-1814.02 · Persons engaging in a profession — Duration.
- 47-1814.03 · Persons engaging in a profession — Posting for inspection.
- 47-1814.04 · Persons engaging in a profession — Revocation.
- 47-1814.05 · Persons engaging in a profession — Renewal.
- 47-1814.06 · Persons engaging in a profession — Failure to obtain.
- 47-1814.07 · Certain suits forbidden.
- 47-1814.08 · Rulemaking.