(a) A deduction may be taken from gross charges for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes, provided, that:

(1) The tax on the amounts has been previously paid to the District;

(2) Any amounts deducted from gross charges at the time of or after the date of write-off which are subsequently collected have been included in the first return filed after the gross charges are collected and taxes have been paid on the collected amounts; and

(3) The amounts have not been deducted after the payment of the tax on the amounts for periods which are closed by the statute of limitations.

(b) Gross charges subject to the tax imposed pursuant to the wireless telecommunication service tax provisions of this chapter shall not include amounts determined to be fraudulent nor shall it include indemnification between carriers intended to cover the cost of fraudulent communication activity.

CREDIT(S)

(Sept. 20, 1989, D.C. Law 8-26, § 4, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3903.
Temporary Addition of Section
For temporary (225 day) addition of section, see § 4 of Toll Telecommunications Service Tax Temporary Act of 1989 (D.C. Law 8-4, May 23, 1989, law notification 36 DCR 4154).
Legislative History of Laws
For legislative history of D.C. Law 8-26, see Historical and Statutory Notes following § 47-3901.
For legislative history of D.C. Law 12-100, see Historical and Statutory Notes following § 47-3901.

(a) A deduction may be taken from gross charges for amounts represented by accounts found to be worthless and actually charged off for income or franchise tax purposes, provided, that:

(1) The tax on the amounts has been previously paid to the District;

(2) Any amounts deducted from gross charges at the time of or after the date of write-off which are subsequently collected have been included in the first return filed after the gross charges are collected and taxes have been paid on the collected amounts; and

(3) The amounts have not been deducted after the payment of the tax on the amounts for periods which are closed by the statute of limitations.

(b) Gross charges subject to the tax imposed pursuant to the wireless telecommunication service tax provisions of this chapter shall not include amounts determined to be fraudulent nor shall it include indemnification between carriers intended to cover the cost of fraudulent communication activity.

CREDIT(S)

(Sept. 20, 1989, D.C. Law 8-26, § 4, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-3903.
Temporary Addition of Section
For temporary (225 day) addition of section, see § 4 of Toll Telecommunications Service Tax Temporary Act of 1989 (D.C. Law 8-4, May 23, 1989, law notification 36 DCR 4154).
Legislative History of Laws
For legislative history of D.C. Law 8-26, see Historical and Statutory Notes following § 47-3901.
For legislative history of D.C. Law 12-100, see Historical and Statutory Notes following § 47-3901.