District of Columbia State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in District of Columbia, with full citations and the original source on every page.
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Will D.C.'s Office of Tax and Revenue accept a protective refund claim when the amount depends on a future event?
Yes. OTR will accept a timely protective claim that identifies the tax years and contingency and is clear enough to alert OTR to the claim's essential nature, even if it states no dollar amount or imm…
How long does a D.C. taxpayer have to file a refund claim for an overpayment?
A D.C. refund claim must be filed within the later of three years from the return's due date or three years from the date the tax was paid. A valid filing extension can therefore make the return due d…
Is a Senate-confirmed presidential appointee exempt from D.C. income tax when the President can remove the officer only for cause?
No. An officer removable only for cause does not serve at the President's pleasure, so the presidential-appointee residency exception does not apply. On the ruling's facts, living in D.C. for at least…
Did D.C.'s heating-oil gross receipts tax apply to No. 2 oil sold only to power manufacturing equipment?
No. The tax did not apply when No. 2 oil was sold solely for manufacturing or industrial use and not to heat or warm residential or commercial property. OTR treated the oil's actual use—not its grade …
Are D.C. recordation and transfer taxes due when parents transfer a personal residence to a QPRT for their children?
No. A parent's transfer of a personal residence to a qualified personal residence trust for the parent's children is exempt from D.C. recordation and transfer taxes, whether the children are minors or…
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These are official tax letter rulings and advisory opinions issued by District of Columbia's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.