D.C. Code § 47-2509
Declaration and payment of estimated tax.
Every bank, trust company, and building association, and all bonding, title, guaranty and fidelity companies, subject to the provisions of § 501(a) of the Revenue Act of 1975, shall make and file a declaration of estimated tax at such time or times and under such conditions, and shall make payments of such tax in such amounts and at such times and under such conditions as the Mayor shall, by rule, prescribe. Such payments shall not be in excess of the amount by which said tax was increased by provisions of this act.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (16 sections)
- 47-2501 · Gas, electric lighting, telephone, telecommunications, and…
- 47-2501.01 · Television, video, or radio service to subscribers or…
- 47-2502 · Bonding, title, guaranty and fidelity companies.
- 47-2503 · Private banks.
- 47-2504 · Washington Stock Exchange.
- 47-2505 · Note brokers.
- 47-2506 · Payment of tax by private banks and note brokers.
- 47-2507 · Transitional rules for taxing financial institutions.
- 47-2508 · Applicability of acts of Congress to national banks in the…
- 47-2509 · Declaration and payment of estimated tax.
- 47-2510 · Personal property tax provisions applicable to financial…
- 47-2511 · Severability.
- 47-2512 · Savings clause.
- 47-2513 · Rules and regulations.
- 47-2514 · Real property tax provisions applicable to financial…
- 47-2515 · Effective date.