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.

History

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

Editor's Notes

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

Prior Codifications

1973 Ed., § 47-2614.

1981 Ed., § 47-2017.

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.