District of Columbia Statutes

§ 47-4218 — Penalties for Qualified High Technology Company.

District of Columbia § 47-4218
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 42Interest and Penalties.
Subch. IIPenalties.

This text of District of Columbia § 47-4218 (Penalties for Qualified High Technology Company.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
D.C. Code § 47-4218 (2026).

Text

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.

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Legislative History

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

Nearby Sections

15
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District of Columbia § 47-4218, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-4218.