District of Columbia Statutes
§ 47-4218 — Penalties for Qualified High Technology Company.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 42 Interest and Penalties.·Subch. II Penalties.
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
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