Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 42 - INTEREST AND PENALTIES
Subchapter II - PENALTIES
Section 47-4218 - Penalties for Qualified High Technology Company

D.C. Code § 47-4218

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Current through codified legislation effective October 30, 2024
Section 47-4218 - Penalties for Qualified High Technology Company

A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.

D.C. Code § 47-4218

Apr. 3, 2001, D.C. Law 13-256, § 101(c)(2), 48 DCR 730.