D.C. Code § 47-2017
Annual returns.
On or before 30 days after the end of the tax year of each vendor required to pay to the Collector the tax imposed by the provisions of this chapter, such vendor shall make an annual return for such tax year in such form as may be required by the Mayor. The Mayor for good cause shown may on the written application of a vendor extend the time for making any return required by this section.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-2002.02 · Tax on gross receipts for transient lodgings or…
- 47-2002.03 · Tax on gross receipts for transient lodgings or…
- 47-2002.04 · Special event promoter obligations and penalties.
- 47-2002.05 · Ballpark sales taxes.
- 47-2002.06 · Verizon Center sales taxes.
- 47-2002.07 · Revenue from tax on gross receipts from sale of or charges…
- 47-2002.08 · Football stadium additional sales taxes.
- 47-2002.01a · Marketplace facilitators; sales tax requirements.
- 47-2002.03a · Additional tax on gross receipts for transient lodgings…
- 47-2003 · Reimbursement of vendor for tax.
- 47-2004 · Vendor to collect tax; credit for expenses; application.
- 47-2005 · Exemptions.
- 47-2006 · Application of exemption.
- 47-2007 · Action for collection of taxes.
- 47-2008 · Rules and regulations.
- 47-2009 · Tax to be separately stated.
- 47-2010 · Presumption of taxability.
- 47-2011 · Tax a personal debt; period of limitation; liens.
- 47-2012 · Tax a preferred claim; priority over property taxes.
- 47-2013 · Collection of tax; liens; jeopardy assessments; distraint.
- 47-2014 · Assumption or refund of tax by vendor unlawful; penalties.
- 47-2015 · Monthly returns.
- 47-2016 · Payment of tax.
- 47-2017 · Annual returns.
- 47-2018 · Secrecy of returns; reciprocity.
- 47-2019 · Determination of deficiencies.
- 47-2020 · Refunds.
- 47-2021 · Appeals.
- 47-2022 · Sales in bulk.
- 47-2023 · Rules and regulations.
- 47-2024 · Additional powers.
- 47-2025 · Examination of records and witnesses.
- 47-2026 · Certificate of registration.
- 47-2027 · Certificate of Mayor; presumptions.
- 47-2028 · Additional penalties for failure to comply with chapter.
- 47-2029 · Assessment of and limitations on deficiencies.
- 47-2030 · Prosecutions.
- 47-2031 · Notices.
- 47-2032 · Extensions of time.
- 47-2033 · Dedication of sales tax revenue for the Public School Capital…