D.C. Mun. Regs. tit. 9, r. 9-134
Current through Register 71, No. 45, November 7, 2024
If, in any filing period, more than the correct amount of tax is deducted from any wage payment, the over-collection shall be repaid to the employee(s) only in another filing period of the same calendar year.
The employer shall obtain and keep as a part of the employer's records the written receipt of the employee showing the date and the amount of the repayment.
Each over-collection not repaid and receipted for the employee shall be reported and paid to the D.C. Treasurer.
Adjustments of prior returns shall be made in accordance with instructions issued by the Deputy Chief Financial Officer.
D.C. Mun. Regs. tit. 9, r. 9-134