# D.C. Code § 47-1801.03: Applicability of provisions — Returns and payments

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.03

## Section

- **Citation:** D.C. Code § 47-1801.03
- **Heading:** Applicability of provisions — Returns and payments
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 18 / § 47-1801.03

## Text

If the taxable year of any person ends on the last day of any month other than December prior to the first day of January 1947, such person shall file his return for such taxable year under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such taxable year at the times specified therefor in said sections. Such taxpayer shall also file his return of income, received or accrued, according to his method of accounting, during the period between the last day of such taxable year and the first day of January 1947 under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such period at the times specified therefor in said sections. Such portion of such person’s income as is received or accrued, according to his method of accounting, during taxable years or parts thereof to which this chapter is applicable shall be reported and taxed under the provisions of this chapter; provided, however, that any person whose taxable year ends subsequent to the first day of January 1947 may irrevocably elect to file his return of his income for such entire taxable year and pay the taxes imposed thereon under the provisions of this chapter.

## Nearby sections

- [D.C. Code § 47-1801.01 § 47-1801.01. Repeal of the District of Columbia Income Tax Act of 1939 for certain purposes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.01.md)
- [D.C. Code § 47-1801.01a § 47-1801.01a. Effect of repeal or amendment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.01a.md)
- [D.C. Code § 47-1801.02 § 47-1801.02. Applicability of provisions — Taxable years.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.02.md)
- [D.C. Code § 47-1801.03 § 47-1801.03. Applicability of provisions — Returns and payments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.03.md)
- [D.C. Code § 47-1801.04 § 47-1801.04. General definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.04.md)
- [D.C. Code § 47-1801.05 § 47-1801.05. Effect of repeal or amendment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.05.md)
- [D.C. Code § 47-1802.01 § 47-1802.01. Exempt organizations — In general.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.01.md)
- [D.C. Code § 47-1802.02 § 47-1802.02. Exempt organizations — Regulations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.02.md)
- [D.C. Code § 47-1802.03 § 47-1802.03. Exempt organizations — Applicability of provisions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.03.md)
- [D.C. Code § 47-1802.04 § 47-1802.04. Exempt organizations — Political organizations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1802.04.md)
- [D.C. Code § 47-1803.01 § 47-1803.01. “Net income” defined.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.01.md)
- [D.C. Code § 47-1803.02 § 47-1803.02. Gross income — Items included and excluded; “adjusted gross income” defined.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.02.md)
- [D.C. Code § 47-1803.03 § 47-1803.03. Gross income — Corporation, financial institution, unincorporated business, and partnership deductions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.03.md)
- [D.C. Code § 47-1803.04 § 47-1803.04. Gross income — Individual, estate, and trust deductions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1803.04.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C18_S47-1801.03. Check the current official text before relying on it. Not legal advice.