§ 47–4214. Underpayment of estimated tax by individuals. [Repealed]

[Repealed].

(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.)

Section References

This section is referenced in § 47-2763.

Effect of Amendments

D.C. Law 16-305, in subsec. (e)(3)(A), substituted “having a disability” for “became disabled”.

D.C. Law 17-353, in subsec. (e)(3)(A), substituted “developed a disability” for “having a disability”.

D.C. Law 19-21 rewrote subsec. (b)(1)(B)(ii) and (iii), which formerly read:

“(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

“(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.”

Emergency Legislation

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).

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 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 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 §§ 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).

Short Title

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”.

Editor's Notes

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.