D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-1. INCOME AND FRANCHISE TAXES |
Section 9-112. OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS
Latest version.
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112.1Any resident other than a fiduciary, may elect to compute the tax due in accordance with the Optional Tax Table(s) if taxable income is less than fifty thousand dollars ($ 50,000).
112.2[Deleted] 30 DCR 1255, 1256 (March 18, 1983).
source
Commissioners' Order 60-85 effective January 14. 1960, 6 DCR 197 (January 25, 1960), 16 DCRR § 305.1; as amended by Final Rulemaking published at 30 DCR 1255, 1256 (March 18, 1983).