D.C. Mun. Regs. tit. 9, r. 9-110

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-110 - DISCLOSURE OF TAX RETURN INFORMATION

110.1

The Deputy Chief Financial Officer, in his or her discretion, may divulge or make known any information contained in, or related to, any report, application, license, or return required under the provisions of the Act, except the following:

(a) Information which may be contained in a return relating to the amount of income; or

(b) Any particular relating to the amount of income or the computation of the amount of income.

110.2

The Deputy Chief Financial Officer may divulge or make known information such as the following:

(a) The name and address of an individual or corporation;

(b) The names and addresses of corporate officers; and

(c) Other information which does not relate to the amount of income or particulars relating to the computation of income.

110.3

Notwithstanding the restrictions placed upon the Deputy Chief Financial Officer by this section, the Deputy Chief Financial Officer may furnish a complete copy of any income tax return to the following:

(a) Any officer of the District having a right to a copy of a tax return in his or her official capacity;

(b) The U.S. Internal Revenue Service of the Treasury Department of the United States; or

(c) The proper officer (or authorized representative) of any State imposing an income tax, if that State grants substantially similar privileges to the Deputy Chief Financial Officer.

110.4

Persons desiring to inspect applications and related financial documents of organizations which have been granted exemption shall direct their requests (in writing) to the Deputy Chief Financial Officer, Office of Tax and Revenue.

110.5

The Deputy Chief Financial Officer shall respond to the reports (in writing) not later than fifteen (15) calendar days from the date of receipt of the request. The response shall set the time, place and condition(s) for inspecting the documents.

110.6

Reproductions for public use of any documents available for inspection pursuant to § 110.4 shall be prohibited.

D.C. Mun. Regs. tit. 9, r. 9-110

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 304.7; as amended by Final Rulemaking published at 32 DCR 1354, 1356 (March 8, 1985)