{
  "batch": "6746-district-of-columbia-required-paperwork-and-licenses",
  "articles": [
    {
      "id": "learn_r6746_district_of_columbia_required_paperwork_and_licenses_6746_district_of_columbia_required_paperwork_and_licens",
      "category": "Business",
      "title": "[Unverified - being checked] Sales tax: late-filing penalty and interest",
      "summary": "[Unverified - being checked] OTR: a sales tax return filed late with an amount due is subject to a late filing penalty of 5% minimum to 25% maximum, and interest accrues at 10% per year, compounded daily.",
      "body": "OTR: a sales tax return filed late with an amount due is subject to a late filing penalty of 5% minimum to 25% maximum, and interest accrues at 10% per year, compounded daily.\n\nWhat DC Office of Tax and Revenue (otr.cfo.dc.gov, formerly otr.dc.gov) actually says:\n\n“if a return is filed late with a tax amount due, you will be subject to a late filing penalty of 5% minimum to 25% maximum. Interest will accrue at 10% per year, compounded daily.”",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue (otr.cfo.dc.gov, formerly otr.dc.gov)",
      "evidence_quote": "if a return is filed late with a tax amount due, you will be subject to a late filing penalty of 5% minimum to 25% maximum. Interest will accrue at 10% per year, compounded daily.",
      "volatility": "medium",
      "from_batch": "6746-district-of-columbia-required-paperwork-and-licenses",
      "subject": "DC Office of Tax and Revenue",
      "topic": "Sales tax: late-filing penalty and interest",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}