Section 9-605. EXTENSION OF TIME FOR FILING RETURNS

 

605.1The Deputy Chief Financial Officer may, in his or her discretion, for good cause shown grant to a party to a transfer a reasonable extension of time not to exceed six (6) months for the filing of a return by that party.

 

605.2The party seeking an extension shall apply to the Deputy Chief Financial Officer for the extension in writing, stating the reason(s) for the extension and any other information required by the Deputy Chief Financial Officer.

 

605.3If an extension of time for filing a return has been granted by the Deputy Chief Financial Officer, the Deputy Chief Financial Officer shall notify the Recorder of Deeds in writing of the action. The Recorder of Deeds, upon receipt of a return from each of the other parties to the deed and payment of the applicable tax, shall (if the deed evidencing the transfer is otherwise recordable) be authorized to record the deed without the filing of a return by the party to whom an extension has been granted.

 

source

Final Rulemaking published at 27 DCR 4929 (November 7, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 3347, 3351 (August 1, 1980).