Section 9-176. TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES

 

176.1Extension for combined reporting filers. Effective for tax years beginning after December 31, 2010, a calendar or fiscal year taxpayer that is a member of a combined group and that must report income derived from the activities of that group in a combined report, shall receive an automatic 7-month extension. This extension applies to all final zero returns. 

 

176.2The request for an extension of time to file must be made on or before the due date of the return and shall not extend the date for payment of the tax due.

 

176.3Closing out separate entities.  If an entity filed a District return on a separate reporting basis or on a District consolidated basis for the tax year beginning prior to January 1, 2011, and that entity will now be filing on a combined reporting basis for the tax year beginning after December 31, 2010, that entity (or entities), except for the designated agent, shall file a separate final zero return along with the combined report.

 

authority

Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24d(10) (2012 Supp.)) of the Home Rule Act, and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Final Rulemaking published at 59 DCR 10875 (September 14, 2012); as amended by Final Rulemaking published at 60 DCR 11234 (August 2, 2013).