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D.C. Code § 47-2016

Payment of tax.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

At the time of filing his return as provided by this chapter, the taxpayer shall pay to the Collector the taxes imposed by this chapter.

# (b)

The taxes for the period for which a return is required to be filed by a vendor under this chapter shall be due by the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of gross receipts and taxes due thereon.

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

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In this chapter (40 sections)
  1. 47-2002.02 · Tax on gross receipts for transient lodgings or…
  2. 47-2002.03 · Tax on gross receipts for transient lodgings or…
  3. 47-2002.04 · Special event promoter obligations and penalties.
  4. 47-2002.05 · Ballpark sales taxes.
  5. 47-2002.06 · Verizon Center sales taxes.
  6. 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
  7. 47-2002.08 · Football stadium additional sales taxes.
  8. 47-2002.01a · Marketplace facilitators; sales tax requirements.
  9. 47-2002.03a · Additional tax on gross receipts for transient lodgings…
  10. 47-2003 · Reimbursement of vendor for tax.
  11. 47-2004 · Vendor to collect tax; credit for expenses; application.
  12. 47-2005 · Exemptions.
  13. 47-2006 · Application of exemption.
  14. 47-2007 · Action for collection of taxes.
  15. 47-2008 · Rules and regulations.
  16. 47-2009 · Tax to be separately stated.
  17. 47-2010 · Presumption of taxability.
  18. 47-2011 · Tax a personal debt; period of limitation; liens.
  19. 47-2012 · Tax a preferred claim; priority over property taxes.
  20. 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
  21. 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
  22. 47-2015 · Monthly returns.
  23. 47-2016 · Payment of tax.
  24. 47-2017 · Annual returns.
  25. 47-2018 · Secrecy of returns; reciprocity.
  26. 47-2019 · Determination of deficiencies.
  27. 47-2020 · Refunds.
  28. 47-2021 · Appeals.
  29. 47-2022 · Sales in bulk.
  30. 47-2023 · Rules and regulations.
  31. 47-2024 · Additional powers.
  32. 47-2025 · Examination of records and witnesses.
  33. 47-2026 · Certificate of registration.
  34. 47-2027 · Certificate of Mayor; presumptions.
  35. 47-2028 · Additional penalties for failure to comply with chapter.
  36. 47-2029 · Assessment of and limitations on deficiencies.
  37. 47-2030 · Prosecutions.
  38. 47-2031 · Notices.
  39. 47-2032 · Extensions of time.
  40. 47-2033 · Dedication of sales tax revenue for the Public School Capital…
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