176

176.1 Extension for combined reporting filers. Effective for tax years beginning after December 31, 2010, a calendar or fiscal year taxpayer that is a member of a combined group and that must report income derived from the activities of that group in a combined report, shall receive an automatic 7-month extension. This extension applies to all final zero returns.

176.2 The request for an extension of time to file must be made on or before the due date of the return and shall not extend the date for payment of the tax due.

176.3 Closing out separate entities. If an entity filed a District return on a separate reporting basis or on a District consolidated basis for the tax year beginning prior to January 1, 2011, and that entity will now be filing on a combined reporting basis for the tax year beginning after December 31, 2010, that entity (or entities), except for the designated agent, shall file a separate final zero return along with the combined report.

SOURCE: Final Rulemaking published at 59 DCR 10875, 10898 (September 14, 2012); as amended by Final Rulemaking published at 60 DCR 11234 (August 2, 2013).