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

D.C. Code § 47-1818.04: Certification.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter XVIII. Qualified Social Electronic Commerce Companies.

(a)

Within 180 days of the effective date of this subchapter, the Mayor shall certify that the Qualified Social E-Commerce Company and the District have executed a BAS agreement.

(b)

The Mayor shall certify to the Office of Tax and Revenue the identity of each Qualified Social E-Commerce Company for which eligibility for an abatement pursuant to this subchapter has been verified by the Mayor and shall provide a description of the qualified real property that is to receive an abatement and the date on which the abatement shall commence.

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

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