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

D.C. Code § 47-1817.08: Severability.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter XVII. Qualified High Technology Companies.

If any provision of this title relating to a Qualified High Technology Company is held to be invalid:

(1)

Any tax abatement, credit, or other benefit provided under this title shall not be increased, and the amount of tax imposed under this title shall not be decreased, as a result of such invalidity; and

(2)

A Qualified High Technology Company shall not pay additional taxes under this title to the District of Columbia until any proceedings to contest such taxes become final.

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

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