District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1806.09d: Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter VI. Tax on Residents and Nonresidents.

(a)

If the Mayor determines, before the credit is allowed, that an application filed under § 47-1806.09b was filed with fraudulent intent, the Mayor shall deny the application.

(b)

Repealed.

(c)

The remedies authorized by this section shall be in addition to any other remedy allowed by law.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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