D.C. Mun. Regs. r. 9-499

Current through Register Vol. 71, No. 33, August 16, 2024
Rule 9-499 - DEFINITIONS
499.1

When used in this chapter, the following words and phrases shall have the meaning ascribed:

Deputy Chief Financial Officer - the Deputy Chief Financial Officer of the Office of Tax and Revenue.

Employment - an occupation or job by which a person earns income.

Job Seeker - any person who seeks employment whether the employment is full-time, temporary or part-time. Job Seeker shall not include an employee of any agency or entity where the employee is leased or assigned to work for a business or organization, provided the agency has issued a wage and tax statement (Form W-2) to the employee.

Vendor - shall have the same meaning as provided in § 125 of the District of Columbia Sales Tax Act and §§ 201 through 211 of the District of Columbia Use Tax Act, approved May 27, 1949 (63 Stat. 115; D.C. Code § 47 - 2002 ).

D.C. Mun. Regs. r. 9-499

Final Rulemaking published at 44 DCR 985 (February 21, 1997)