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OFFICE OF TAX AND REVENUE
NOTICE OF FINAL RULEMAKING
The Deputy Chief Financial Officer of the District of Columbia Office of Tax and Revenue (OTR) of the Office of the Chief Financial Officer, pursuant to the authority set forth in D.C. Official Code § 47-1335 (2005 Repl.), 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 (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, hereby gives notice of this final action to adopt a rule to amend Chapter 1 (Income and Franchise Taxes) of Title 9 (Taxation and Assessments) of the District of Columbia Municipal Regulations (DCMR). The rule was previously published as proposed rulemaking in the D.C. Register on April 30, 2010 at 57 DCR 3787.
The final rule will assist in collecting a delinquent tax debt pursuant to the District of Columbia Official Code § 47-4471 by clarifying OTR’s authority to collect delinquent debt, owed by a taxpayer, from other District of Columbia agencies.
OTR gives notice of its intent to take final rulemaking action to adopt these regulations.
No comments were received concerning the proposed rulemaking.
This final rulemaking is identical to the published text of the proposed rulemaking. This final rulemaking shall become effective upon publication of this notice in the D.C. Register.
Insert a new subsection 100.12 of Title 9 as follows:
100.12 To improve the collection of delinquent tax debt pursuant to the District of Columbia Code § 47-4471, the Deputy Chief Financial Officer of the Office of Tax and Revenue or his or her designee, agent, or representative may levy upon the property or rights to property of a delinquent taxpayer as held by any office of the District of Columbia Government. The taxpayer shall be notified of the intent to make such levy pursuant to D.C. Code § 47-4471(d)(1) and (2). Such levy shall be continuous from the date the levy is first made until the levy is released in the same manner as a levy on the salary or wages of a delinquent taxpayer pursuant to D.C. Code § 47-4471(e). The levy served on the District Government office upon the property or rights to property of the delinquent taxpayer may be transmitted by paper or electronically.
