Payment of tax

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Gross Sales Tax
  5. Payment of tax

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(a) At the time of filing his return as provided by this chapter, the taxpayer shall pay to the Collector the taxes imposed by this chapter.

(b) The taxes for the period for which a return is required to be filed by a vendor under this chapter shall be due by the vendor and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of gross receipts and taxes due thereon.

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 136; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-2016.

1973 Ed., § 47-2613.

Section References

This section is referenced in § 47-2210.

Cross References

Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.


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