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The DC Code: § 47-1808.05 Tax on unincorporated businesses--Persons liable for payment.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1808.5. 1973 Ed., § 47-1574d. DC CODE § 47-1808.05 Current through December 11, 2012

Credits

(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.)