Section 47-1807.65 - [Not funded.] Wheelchair-accessible vehicle tax credit administration(a) A taxpayer that receives approval for a wheelchair-accessible vehicle tax credit shall promptly notify the Mayor if the wheelchair-accessible vehicle for which the taxpayer received a wheelchair-accessible vehicle tax credit is sold or not used to provide vehicle-for-hire services. The approval shall be void if the taxpayer that receives approval does not use the wheelchair-accessible vehicle for vehicle-for-hire services for one year after receiving approval.(b) The Mayor shall certify, to the Office of Tax and Revenue, the following information for each applicant that the Mayor has approved for a wheelchair-accessible tax credit pursuant to this subchapter: (1) The taxpayer's identification number;(2) The effective date of eligibility for the tax credit;(3) A statement that funds are sufficient within an approved budget and financial plan to allow the Office of Tax and Revenue to issue a refundable wheelchair-accessible vehicle tax credit to this taxpayer; and(4) Such other information as the Office of Tax and Revenue shall require to administer the wheelchair-accessible tax credit provided by this subchapter.(c) The Chief Financial Officer may audit the accounts of a taxpayer receiving a wheelchair-accessible vehicle tax credit up to 3 years following the issuance of any credit.Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 is subject to the inclusion of the law's fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.