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

D.C. Code § 47-4218: Penalties for Qualified High Technology Company.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 42. Interest and Penalties.
Subchapter II. Penalties.

A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.

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

Browse this collection