Section 9-332. TIME LIMITS FOR FILING FORMS

 

332.1The information required to be accurately completed on the income and expense form shall be mailed to the Office at the address provided in that form or in any accompanying instructions and must be postmarked not later than April 15th of the year in which the forms are mailed to affected taxpayers.

 

332.2The income-expense forms will be mailed to affected taxpayers at least thirty (30) days prior to the due date provided for in §331.1.

 

332.3When, in the opinion of the Deputy Chief Financial Officer, an income and expense form submitted prior to the deadline set forth in § 331.1 has not been accurately completed (that is, it is either inaccurate or incomplete, or both), the Deputy Chief Financial Officer shall inform the affected taxpayer (or the taxpayer's agent) as soon as possible and request, in writing, that the form be accurately completed and delivered not later than thirty (30) days from the date of the mailing of the notice or as otherwise specified.

 

332.4Extensions of time, not to exceed thirty (30) days, to submit the forms may be granted at the discretion of the Deputy Chief Financial Officer for good cause.

 

332.5A request for an extension to file shall be delivered to the Deputy Chief Financial Officer not later than April 1st of the year in which the forms are to be mailed to affected taxpayers. Requests for extensions delivered after April 1st shall not be granted.

 

authority

The Office of Tax and Revenue (OTR), pursuant to the authority set forth in the D.C. Official Code § 47-885, as amended by Section 155 of the District of Columbia Appropriations Act 2001, approved November 22, 2000 (114 Stat. 2476; Pub. L. 106-522) 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 25 DCR 10919, 10922 (June 22, 1979), 16 DCRR § 103: as amended by Final Rulemaking published at 28 DCR 3203 (July 17, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 2160 (May 15, 1981); as amended by Final Rulemaking published at 56 DCR 1487 (February 13, 2009); as amended by Final Rulemaking published at 56 DCR 6050 (July 31, 2009).