Chapter 9-1 - INCOME AND FRANCHISE TAXES
- Rule 9-100 - GENERAL PROVISIONS
- Rule 9-101 - REPEALED
- Rule 9-102 - EXEMPT ORGANIZATIONS
- Rule 9-103 - EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS
- Rule 9-104 - SALARY DEDUCTIONS: UNINCORPORATED BUSINESSES
- Rule 9-105 - GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING)
- Rule 9-106 - TIME AND PLACE FOR FILING TAX RETURNS
- Rule 9-107 - TAX RETURNS OF UNINCORPORATED BUSINESSES
- Rule 9-108 - TAX RETURNS OF PARTNERSHIPS
- Rule 9-109 - CONSOLIDATED TAX RETURNS
- Rule 9-110 - DISCLOSURE OF TAX RETURN INFORMATION
- Rule 9-111 - INFORMATION RETURNS
- Rule 9-112 - OPTIONAL TAX COMPUTATION FOR D.C. RESIDENTS
- Rule 9-113 - PROPERTY TAX CREDIT
- Rule 9-114 - CREDITS FOR INDIVIDUAL INCOME TAX PAID TO OTHER JURISDICTIONS AND CAMPAIGN CONTRIBUTIONS
- Rule 9-115 - CREDIT FOR TAX WITHHELD ON WAGES
- Rule 9-116 - TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS
- Rule 9-117 - TAX ON UNINCORPORATED BUSINESSES
- Rule 9-118 - UNINCORPORATED BUSINESS OF A DECEDENT
- Rule 9-119 - TAX COMPUTATIONS FOR UNINCORPORATED BUSINESSES
- Rule 9-120 - COMMON TRUST FUNDS
- Rule 9-121 - FRANCHISE TAX
- Rule 9-122 - ALLOCATION AND APPORTIONMENT
- Rule 9-123 - DEDUCTIONS WHEN INCOME IS APPORTIONABLE OR EXEMPT
- Rule 9-124 - ALLOCATION OF NON-BUSINESS INCOME
- Rule 9-125 - APPORTIONMENT OF BUSINESS INCOME
- Rule 9-126 - PROPERTY FACTOR
- Rule 9-127 - PAYROLL FACTOR
- Rule 9-128 - SALES FACTOR
- Rule 9-129 - ALLOCATION AND APPORTIONMENT APPLICABLE TO FINANCIAL INSTITUTIONS
- Rule 9-130 - WITHHOLDING: GENERAL PROVISIONS
- Rule 9-131 - WITHHOLDING PAYROLL RECORDS
- Rule 9-132 - RETURNS OF TAXES WITHHELD
- Rule 9-133 - PAYMENT OF WITHHOLDING TAX
- Rule 9-134 - ADJUSTMENT OR REFUND OF WITHHOLDING TAX DEDUCTED
- Rule 9-135 - ANNUAL REPORT OF WITHHOLDING
- Rule 9-136 - METHODS OF WITHHOLDING TAX
- Rule 9-137 - PAYROLL PERIODS: REGULAR AND IRREGULAR
- Rule 9-138 - ADDITIONAL WITHHOLDING
- Rule 9-139 - SUPPLEMENTAL WAGE PAYMENTS
- Rule 9-140 - WAGES PAID ON BEHALF OF TWO OR MORE EMPLOYERS
- Rule 9-141 - EMPLOYEE WITHHOLDING EXEMPTIONS
- Rule 9-142 - WITHHOLDING EXEMPTION CERTIFICATES
- Rule 9-143 - WITHHOLDING STATEMENTS (FORM D-2)
- Rule 9-144 - ESTIMATED TAX: GENERAL PROVISIONS
- Rule 9-145 - DECLARATION OF ESTIMATED INDIVIDUAL INCOME TAX
- Rule 9-146 - JOINT DECLARATIONS OF ESTIMATED TAX
- Rule 9-147 - FILING ESTIMATED TAX DECLARATIONS AND PAYMENT OF TAX
- Rule 9-148 - USE OF TAX RETURN AS A DECLARATION OF ESTIMATED TAX
- Rule 9-149 - DECLARATION AND PAYMENT OF ESTIMATED FRANCHISE TAX
- Rule 9-150 - OVERPAYMENT OF TAX AND REFUND SET-OFFS
- Rule 9-151 - PENALTIES FOR FAILURE TO FILE RETURNS OR PAY TAXES
- Rule 9-152 - TRADE, BUSINESS, AND PROFESSIONAL LICENSES
- Rule 9-153 - MODIFICATIONS TO INCOME AND DEDUCTIONS
- Rule 9-154 - FEDERAL ADJUSTMENTS TO RETURNS
- Rule 9-155 - DISTRICT OF COLUMBIA COLLEGE SAVINGS PROGRAM
- Rule 9-156 - COMBINED REPORTING: OUTLINE, EFFECTIVE DATE, PURPOSE; GENERAL RULE; REVOCATION OF ELECTION TO FILE CONSOLIDATED RETURNS; AND DEFINITIONS
- Rule 9-157 - COMBINED REPORTING: COMPOSITION OF COMBINED GROUP
- Rule 9-158 - COMBINED REPORTING: DETERMINATION OF A UNITARY BUSINESS; COMMONLY CONTROLLED; AND UNITARY PRESUMPTIONS
- Rule 9-159 - COMBINED REPORTING: PASSIVE HOLDING COMPANIES
- Rule 9-160 - COMBINED REPORTING: STATUTE OF LIMITATIONS
- Rule 9-161 - COMBINED REPORTING: WATER'S-EDGE DETERMINATION
- Rule 9-162 - COMBINED REPORTING: WORLDWIDE REPORTING; AND INITIATION AND WITHDRAWAL OF ELECTION
- Rule 9-163 - COMBINED REPORTING: DETERMINATION OF TAXABLE INCOME OR LOSS USING COMBINED REPORT
- Rule 9-164 - COMBINED REPORTING: COMBINING SPECIAL APPORTIONMENT FORMULAS
- Rule 9-165 - COMBINED REPORTING: NET OPERATING LOSSES
- Rule 9-166 - COMBINED REPORTING: TAX CREDITS
- Rule 9-167 - COMBINED REPORTING: TAXABLE YEAR; PART-YEAR MEMBERS
- Rule 9-168 - COMBINED REPORTING: DESIGNATED AGENT; LIABILITY
- Rule 9-169 - COMBINED REPORTING: APPORTIONMENT
- Rule 9-170 - COMBINED REPORTING: UNINCORPORATED BUSINESS ENTITIES/PARTNERSHIPS
- Rule 9-171 - COMBINED REPORTING: MINIMUM TAX PAYABLE
- Rule 9-172 - COMBINED REPORTING: ESTIMATED TAX PAYMENTS
- Rule 9-173 - REAL ESTATE INVESTMENT TRUSTS
- Rule 9-174 - REGULATED INVESTMENT COMPANIES
- Rule 9-175 - COMBINED REPORTING: FINANCIAL ACCOUNTING STANDARDS NO. 109 (FAS 109) DEDUCTION
- Rule 9-176 - TIME AND PLACE FOR FILING TAX RETURNS; EXTENSIONS; CLOSING OUT SEPARATE ENTITIES
- Rule 9-177 - RESERVED
- Rule 9-178 - RESERVED
- Rule 9-179 - RESERVED
- Rule 9-180 - RESERVED
- Rule 9-181 - RESERVED
- Rule 9-182 - RESERVED
- Rule 9-183 - RESERVED
- Rule 9-184 - RESERVED
- Rule 9-185 - RESERVED