GroundRules
D.C. Code § 47-1806.09e: Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
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.
If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.
Collected 2026-08-29T05:44:07Z. Source file · JSON