The District of Columbia has enacted the Fiscal Year 2013 Budget Support Act of 2012, which creates new requirements for employer use tax returns. Beginning with the 12 month period ending on September 30, 2012, any employer that is required to file a withholding tax return but is not required to collect and remit sales tax must file an annual use tax return. The return must be filed on or before October 20 of each year, and any use tax due must be remitted at the same time as the return. The chief financial officer can permit or require such returns to be made for other periods and filed on other dates, but the gross receipts for any tax year must be included in the returns covering that year. (Act 19-385 (D.C.B. 19-743), Laws 2012, approved June 22, 2012, effective after a 30-day congressional review period)