130.1 Each employer [as defined in § 3401(d) of the U.S. Internal Revenue Code of 1954 (also referred to as the "IRC")] making payment of wages subject to withholding, shall deduct, withhold, and pay over to the Deputy Chief Financial Officer the tax required to be withheld.

130.2 Wages subject to withholding are all wages as defined in § 3401(a) of the IRC, paid on or after October 1, 1956, by an employer who is required to withhold taxes under the law, to an employee, for services performed within or outside the District.

130.3 An employee shall not include any of the following officers, unless the officer is domiciled within the District at any time during the taxable year:

(a) An elected official of the government of the United States;

(b) An employee on the staff of an elected officer in the legislative branch of the government of the United States if that employee is a bona fide resident of the State of residence of the elected officer;

(c) An officer of the executive branch of the U.S. government whose appointment to the office held was by the President of the United States and subject to confirmation by the Senate of the United States, and whose tenure of office is at the pleasure of the President of the United States; or

(d) A Justice of the Supreme Court of the United States.

130.4 When the last date for the payment of a tax falls on a Saturday, Sunday, or a legal holiday, the last date for paying the tax shall be the first business day following that Saturday, Sunday, or holiday.

130.5 In determining the amount to be deducted and withheld, the wages, may, at the election of the employer, be computed to the nearest dollar.

130.6 If the remuneration paid by an employer to an employee for services performed during one-half (1/2) or more of any payroll period of not more than thirty-one (31) consecutive days constitutes wages, all the remuneration paid by the employer to that employee for that period shall be deemed to be wages.

130.7 If the remuneration paid by an employer to an employee for services performed during more than one-half (1/2) of any payroll period of not more than thirty-one (31) days does not constitute wages, then none of the remuneration paid by the employer to that employee for that period shall be deemed to constitute wages.

SOURCE: Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR §§ 310.2 through 310.4, 310.11, 310.12, 310.16, and 310.20; as amended by Final Rulemaking published at 30 DCR 1922, 1925 (April 29, 1983); and by Final Rulemaking published at 30 DCR 1922, 1925 (April 29, 1983).