District Of Columbia § 47-1810.06 - Designation of agent.
Full text of District Of Columbia D.C. Code § 47-1810.06 — Designation of agent., with citation guidance and answers to common questions.
§ 47-1810.06. Designation of agent.
47-1810.06As a filing convenience, and without changing the respective liability of group members, members of a combined reporting group shall designate one taxpayer member of the combined group to file a single return, in the form and manner prescribed by the Chief Financial Officer, in lieu of filing their own respective returns; provided, that the taxpayer designated to file the single return consents to act as surety with respect to the tax liability of all other taxpayers properly included in the combined report and agrees to act as agent on behalf of those taxpayers for tax matters relating to the combined report. If for any reason the agent is unwilling or unable to perform its responsibilities, tax liability may be assessed against the taxpayer members.
Annotations
Applicability of : Section 7103 of provided that § 7102 of the act shall apply for taxable years beginning after December 31, 2010.
Section 8004 of provided: “Sec. 8004. Applicability. This subtitle shall apply for taxable years beginning after December 31, 2010.”
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-1810.06
What does D.C. Code § 47-1810.06 cover?
Section 47-1810.06 ("Designation of agent.") 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 § 47-1810.06?
A common citation format is "D.C. Code § 47-1810.06" (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 § 47-1810.06 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.