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

D.C. Code § 47-4810: Fees.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 48. District of Columbia Low-Income Housing Tax Credit

The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02.

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

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