D.C. Mun. Regs. tit. 9, r. 9-422

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

Rule 9-422 - DISCLOSURE OF SALES AND USE TAX INFORMATION

422.1

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, in accordance with the provisions and restrictions of this section.

422.2

Information contained in any report, application, license, or return which relates to the amount of gross proceeds, or any particular relating to gross proceeds or the computation of gross proceeds shall not be disclosed, except as specifically provided in § 422.4.

422.3

The Deputy Chief Financial Officer may divulge or make known information, such as the name and address of an individual, the name and address of a corporation, the names and addresses of corporate officers, and such other information which does not relate to the amount of gross proceeds or particulars relating to the computation of taxable gross proceeds.

422.4

Notwithstanding the restriction set forth in § 422.2, the Deputy Chief Financial Officer may furnish a complete copy of any Sales and Use Tax return to any of the following:

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

(b) The Internal Revenue Service; or

(c) The proper officer (or authorized representative) of any State imposing a sales or use tax, if that State grants substantially similar privileges to the Deputy Chief Financial Officer or his or her representatives.

D.C. Mun. Regs. tit. 9, r. 9-422

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954)