District of Columbia Statutes

§ 47-4810 — Fees.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 48 District of Columbia Low-Income Housing Tax Credit
The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02 .

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Legislative History

Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990

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