Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...
The District of Columbia Office of Tax and Revenue adopted extensive regulations to implement the combined reporting provisions enacted in 2011 as D.C. Code Ann. § 47-1805.02a. [D.C. Office of Tax and Rev., D.C. Mun. Regs. tit. 9, §§ 156 to 176, 9/14/12 D.C. Reg.]
The regulations include the following provisions:
As with the statute, the regulations are retroactively effective for tax years beginning after Dec. 31, 2010.
Full text of the regulations are available at http://www.dcregs.dc.gov/Gateway/NoticeHome.aspx?Notice
By Erin McManus
Copyright 2012, The Bureau of National Affairs, Inc.
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