Page:United States Statutes at Large Volume 70.djvu/133

 70 S T A T. ]

PUBLIC LAW 4 6 0 - M A R. 31, 1966

Provided, That the declaration required to be filed during 1956 may be filed not later than October 15, 1956, if the requirements of paragraph (1) of this subsection are fulfilled at any time prior to October 1, 1956. "(5) A n individual may make amendments of a declaration filed during the taxable year under this subsection, under regulations prescribed by the Commissioners. "(6) If on or before January 15 of the succeeding taxable year the taxpayer files a return for the taxable year for which the declaration is required and pays in full the amount computed on the return as payable, then under regulations prescribed by the Commissioners— " (A) if the declaration is not required to be filed during the taxable year, but is required to be filed on or before such January 15, such return shall, for the purposes of this section, be considered as such declaration; and " (B) if the tax shown on the return, reduced by the credits under this article, is greater than the estimated tax shown in a declaration previously made or, in the last amendment thereof, such return shall, for the purposes of this section, l>e considered as the amendment of the declaration permitted by this subsection to be filed on or before such January 15. "(7) The Commissioners may promulgate regulations governing reasonable extensions of time for filing declarations and paying the estimated tax. Except in the case of taxpayers who are abroad, no such extensions shall be for more than six months. "(8) If the taxpayer is unable to make his own declaration, the declaration shall be made by a ih\\y authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer. " (9) The provisions of section 4 of tile V of this article shall apply to a declaration of estimated tax. " (10) Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the tax for the taxable year. "(j) RELi?:r FROM O N K - H A L F OF IXCOJUE TAX LIABILITY FOR THK FIRST TAXABLE YEAR UXDER WrniHOLDixo.—One-half of the liability

for the income tax imposed by this Act for the calendar year 1956, or the fiscal year of a taxpayer beginning during such calendar year, upon any resident of the District (other than fiduciaries^ shall be discharged. The remainder of the total amount of the income tax due as shown on the taxpayer's return shall be paid to the collector on the 15th of April, 1957, or if the return be made on the basis of a fiscal year the remainder of the total amount of such tax shall be paid on the fifteenth day of the fourth month following the close of the fiscal year. " (k) WlTHHOLDlNO OF IxCOZSrE TAX AND PAYMEXT OVER TO COLLECTOR BY THE UxriED STATES.—(1) The Secretary of the Treasury of the United States, pursuant to regulations pronmlgated by the President, is authorized and directed to enter into an agreement with the Connnissioners, within one hundred and twenty days of the request for agreement from the Commissioners. Such agreement shall provide that the head of each department or agency of the United States shall comply with the requirements of this article in the case of employees of such agenc}' or department who are subject to income taxes imposed by this article, and whose regular place of employment is within the District of Columbia. No such agreement shall apply with respect to compensation for service as a member of the Armed Forces of the United States, or with respect to compensation of an employee who is not a resident of the District of Columbia as defined in this article. "(2) Nothing in this subsection shall be deemed to consent to the applicability of any provision of law which has the effect of imposing

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^i stat^^wa.

D. C. Code 471564c.

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