PUBLIC LAWS-CH. 258-JULY 16, 1947 Post, p. 349. Pot, p. 345 . Ante, p. 340 . Furnishing of copy, to taxpayer. or receiving income from sources within the District within the mean- ing of title X having a gross income of more than $10,000, regardless of whether or not it has a net income. Such returns shall be made by the taxpayer or taxpayers liable for the payment of the tax. (g) PARTNERSHIPS.- Every partnership, other than partnerships subject to the taxes imposed by title VIII of this article on unincor- porated businesses, engaged in any trade or business, or receiving income from sources within the District. There shall be included in such return the names and addresses of the individuals who would be entitled to share in the net income of the partnership, if distributed, and the amount of distributive share of each individual. SEC. 3 . (a) TiME AND PLACE FOR FILING RETURNS. - All returns of income for the preceding taxable year required to be filed under the provisions of section 1 of this title shall be filed with the Assessor on or before the 15th day of April in each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the fifteenth day of the fourth month following the close of such fiscal year. (b) EXTENSION OF TIME FOR FILING RETURNS. -The Assessor may grant a reasonable extension of time for filing the returns required by section 2 of this title whenever in his judgment good cause exists therefor, and he shall keep a record of every such extension. Except in case of a taxpayer who is not within the continental limits of the United States, no such extension shall be granted for more than six months, and in no case shall such extension be granted for more than one year. SEC. 4. (a) SECRECY or RETrRNs. - Except to any official of the Dis- trict, having a right thereto in his official capacity, it shall be unlaw- ful for any officer or employee of the District to divulge or make known in any manner the amount of income or any particulars relat- ing thereto or the computation thereof set forth or disclosed in any return required to be filed under section 1 of this title, and neither the original nor a copy of any such return desired for use in litigation in court shall be furnished where neither the District nor the United States is interested in the result of such litigation, whether or not the request is contained in an order of the court: Provided,however, That nothing herein contained shall be construed to prevent the furnishing to a taxpayer of a copy of his return upon the payment of a fee of $2. (b) RECIPROCAL EXCHANGE OF INFORMATION WITH THE UNITED STATES AND THE SEVERAL STATES.- Notwithstanding the provisions of this section, the Assessor may permit the proper officer of the United States or of any State imposing an income tax or his authorized repre- sentative to inspect income-tax returns filed with the Assessor or may furnish to such officer or representative a copy of any such income-tax returns provided the United States or such State grant substantially similar privileges to the Assessor or his representative or to the proper officer of the District charged with the administration of this title. The Bureau of Internal Revenue of the Treasury Department of the United States is authorized and required to supply such information as may be requested by the Assessor or Collector relative to any person subject to the taxes imposed by this article. (c) PULMCATION OF STATISTICS. -Nothing contained in section 4 (a) of this title shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports and the items thereof, or the publication of delinquent lists showing the names of taxpayers who have failed to pay their taxes at the time and in the manner provided by law, together with any relevant information which in the opinion of the Assessor may assist in the collection of such delinquent taxes. [61 STAT.
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