District Of Columbia § 47-1805.03 - Returns — Filing.
Full text of District Of Columbia D.C. Code § 47-1805.03 — Returns — Filing., with citation guidance and answers to common questions.
§ 47-1805.03. Returns — Filing.
47-1805.03All returns of income for the preceding taxable year required to be filed under the provisions of shall be filed with the Mayor on or before the 15th day of April of each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year; provided, however, that any return required to be filed, for the preceding year under the provisions of shall be filed on or before the 15th day of March in each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 3rd month following the close of such fiscal year.
The Mayor may grant a reasonable extension of time for filing the returns required by whenever in his judgment good cause exists therefor, and he shall keep a record of every such extension. Except in case of a taxpayer who is not within the continental limits of the United States, no such extension shall be granted for more than 6 months, and in no case shall such extension be granted for more than 1 year.
Notwithstanding the provisions of— subsection (a) of this section, unrelated business income tax returns of exempt organizations shall be filed on or before the 15th day of the 5th month following the close of the taxable year for the taxpayer.
Annotations
Section 203(a) of provided: “(a) Section 202(a) through (e) shall apply for all tax years beginning after December 31, 2000.”
Mayor authorized to issue regulations: Section 9 of provided that the Mayor shall issue regulations necessary to carry out the provision of the act.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1805.03
What does D.C. Code § 47-1805.03 cover?
Section 47-1805.03 ("Returns — Filing.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-1805.03?
A common citation format is "D.C. Code § 47-1805.03" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-1805.03 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.