172.1 Combined estimated tax payments. In general, only the designated agent of a combined group may make the estimated tax payments that must be made by the taxpayer members included in the combined report.

172.2 Exception: When separate estimated payments are allowed. Although the designated agent is always authorized to make estimated payments on behalf of any and all of the taxpayer members, a combined group taxpayer member other than the designated agent may make estimated payments on its own behalf if any of the following apply:

(a) For the first taxable year for which a combined group files a combined return, any taxpayer member of the group may make estimated payments on its own behalf; and

(b) For the first taxable year for which a person is a member of a combined group, that person may make estimated payments on its own behalf.

SOURCE: Final Rulemaking published at 59 DCR 10875, 10897 (September 14, 2012).