§ 47-1808.05Title 47

Tax on unincorporated businesses — Persons liable for payment.

The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.

Annotations

July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 5
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
1973 Ed., § 47-1574d.
1981 Ed., § 47-1808.5.

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Sourced from the DC Council Open Law Library (public domain).

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