Section 9-705. DEPRECIATION  


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    705.1Depreciation rates, in general, shall be published in the instructions for filing a personal property tax return.

     

    705.2The depreciation rate on a specific type of tangible personal property that is not shown in the instructions for filing a personal property tax return may be obtained from the Office.

     

    705.3Accelerated depreciation methods shall not be used to compute the current value of the tangible personal property on the return.

     

source

Final Rulemaking published at 35 DCR 6014, 6020 (August 5, 1988).

EditorNote

Prior to August 5, 1988, the Department of Finance and Revenue published Final Rulemaking notice at 28 DCR 5393 (December 18, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 4112, 4116 (September 18, 1981).