Underpayment of estimated tax by individuals.

Annotations

June 9, 2001, D.C. Law 13-305, § 403(b), 48 DCR 334
Apr. 24, 2007, D.C. Law 16-305, § 73(i), 53 DCR 6198
Mar. 25, 2009, D.C. Law 17-353, § 172(e)(2), 56 DCR 1117
Sept. 14, 2011, D.C. Law 19-21, § 8062(a), 58 DCR 6226
Feb. 26, 2015, D.C. Law 20-155, § 7122(c), 61 DCR 9990
Applicability of D.C. Law 20-155: Section 7123 of D.C. Law 20-155 provided that this subtitle shall be applicable for tax years beginning after December 31, 2014.
Short title: Section 8061 of D.C. Law 19-21 provided that subtitle G of title VIII of the act may be cited as “Tax Penalty Safe Harbor Act of 2011”.
For temporary (90 days) repeal of this section, see §§ 7122(c) and 7123 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) repeal of this section, see §§ 7122(c) and 7123 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) repeal of this section, see §§ 7132(c) and 7133 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 day) amendment of section, see § 2 of Self-Assessing Taxpayer Fairness in Notice Emergency Act of 2005 (D.C. Act 16-241, December 22, 2005, 53 DCR 262).
For temporary (90 day) addition, see § 2 of Self-Assessing Taxpayer Fairness in Notice Emergency Act of 2005 (D.C. Act 16-241, December 22, 2005, 53 DCR 262).
“(iii) One hundred percent of the tax computed on the basis of the facts shown on his return for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months.”
“(ii) One hundred percent of the tax shown on the return of the individual for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or
D.C. Law 19-21 rewrote subsec. (b)(1)(B)(ii) and (iii), which formerly read:
D.C. Law 17-353, in subsec. (e)(3)(A), substituted “developed a disability” for “having a disability”.
D.C. Law 16-305, in subsec. (e)(3)(A), substituted “having a disability” for “became disabled”.
This section is referenced in § 47-2763.