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(3) Any motor vehicle or trailer registered ing to subchapter I of Chapter of Title 50, except that special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property as provided by law.
How do I get a tax exempt certificate in DC?
To apply for recognition of exemption from District of Columbia taxation, please visit MyTax.DC.gov. For questions, please contact OTRs Customer Service Administration at (202) 727-4TAX (4829).
Who must file a DC personal property tax return?
Who Must File? Individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust in the District of Columbia must file a DC personal property tax return.
Who must file DC form D 30?
Generally, an unincorporated business, with gross income (Line 11) more than $12,000 must file a D 30 (whether or not it has net income). This includes any business carrying on and/or engaging in any trade, business, or commercial activity in DC with income from DC sources.
Who must file a DC tax return?
Do I have to file a DC income tax return? You must file a DC tax return if: You were a resident of the District of Columbia and you were required to file a federal tax return. Your permanent residence was in the District of Columbia for either part of or the full taxable year.
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DC Franchise Tax Overview: The DC franchise tax is mandatory for businesses operating within DC with gross receipts of $12,000 or more, including S corporations, partnerships, and LLCs.
Who needs to file a DC personal property tax return?
Individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust in the District of Columbia must file a DC personal property tax return.
Who must file a DC nonresident return?
A District of Columbia (DC) nonresident does not have to file a return; there is no income tax. The only form prepared for a nonresident is a request for refund, Form D-40B. A DC nonresident may also file a Form D-30 UBT franchise tax return if they have a Schedule C and/or a rental property in District of Columbia.
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An order that certifies a class action must define the class and the class claims, issues, or defenses, and must appoint class counsel under Rule 23(g).
AC input power must be disconnected before any wiring to the AC motor drive is made. ☑ Even if the power has been turned off, a charge may still remain in
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