On or before 30 days after the end of the tax year of each vendor required to pay to the Collector the tax imposed by the provisions of this chapter, such vendor shall make an annual return for such tax year in such form as may be required by the Mayor. The Mayor for good cause shown may on the written application of a vendor extend the time for making any return required by this section.
(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 137; July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2017.
1973 Ed., § 47-2614.
Section ReferencesThis section is referenced in § 47-2210.
Cross ReferencesCompensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210.
Editor's NotesOffice of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.