|
Title |
Release Date
(if noted) |
| Ballpark Sales Taxes Imposed by the Onmibus Financing and Revenue Act of 2004* |
April 2008 |
| Real Property Owner's Guide to the Tax Sale Redemption Process* |
April 2008 |
|
|
February 2008 |
| Notice of Imposition of an Additional 4.25% Sales Tax Rate on Verizon Center Vendors and Requirement to File and Make Sales Tax Payments Electronically* |
February 2008 |
| Guidance on Application for Exemption from District of Columbia Franchise, Sales and Use, and Personal Property Taxes* |
November 2007 |
| Guidance on Eligibility for District Homestead Deduction and Related District Real Property Tax Relief Programs* |
September 2007 |
| Emergency and Proposed Rulemaking Regarding District Government Employees Participation in Real Property Tax Sales* |
June 2006 |
| Notice of Instructions for Filing a Protective Claim Based on Bender v. District of Columbia* |
March 2006 |
| DC Power of Attorney Form* |
November 2005 |
| Requirement to File the Annual Ballpark Fee and to Make Payments Electronically Based on District Gross Receipts* |
May 2005 |
| Requirement to File Monthly Sales Tax Returns and to Make Sales Tax Payments Electronically for Certain Professional Baseball-Related Sales* |
March 2005 |
| Clarification of Law Relating to the Reporting of Capital Gain (Loss) on 2003 D-30 Unincorporated Business Franchise Booklet* |
December 2004 |
| Requirement to File Certain Quarterly Corporation Franchise and Unincorporated Franchise Estimated Tax Returns and to Make Corporation Franchise and Unincorporated Franchise Estimated Tax Payments Electronically* |
September 2004 |
|
Effective Date of the Corporate Income Tax Base Protection Act of 2004 ("CITBP Act"): This act denies deductions for certain royalties paid to related parties for franchise tax purposes. The DC Council enacted this Act as sections 1061-63 of the Fiscal Year 2005 Budget Support Emergency Act of 2004, which was signed by the Mayor on August 2, 2004. Since no delayed effective date was provided for the CITBP Act, it is effective on August 2, 2004. |
September 2004 |
| Recordation and Transfer Tax Reduction Act of 2004* |
September 2004 |
| Effects of the District's Bonus Depreciation De-Coupling from the Internal Revenue Code Act of 2002* |
February 2004 |
| Requirement to File Certain Monthly Sales and Use Tax Returns and to Make Sales and Use Tax Payments Electronically* |
January 2004 |
| Requirement to File Certain Monthly Withholding Tax Returns and Make Withholding Tax Payments Electronically* |
April 2003 |
| Change in Cigarette Excise Tax Rate* |
January 2003 |
| Recall and Review of OTR Rulings* |
July 2002 |
| Rental Property and Unincorporated Business Filing Requirements/Instructions* |
July 2002 |
| DC Estate Tax Return Interim Guidance* |
June 2002 |
| District Tax Code Amended by Act 14-341 to Block Bonus Depreciation* |
May 2002 |
|
Arena Fee Repealed: Taxpayers are no longer required to pay the Arena Fee. The Tax Parity Act of 1999 repealed the Arena Fee beginning with Tax Year 2001. The Arena Fee return for Tax Year 2001 was the last return required to be filed. This return was for calendar year 2000 and fiscal years ending on or before June 15, 2001. Unless you are making a delinquent Arena Fee payment for a period before the fee was repealed, you should no longer send Arena Fee payments to the Office of Tax and Revenue. |
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