{"data":{"id":"us-dc/d.c.-code-47-1805.05","jurisdiction":"us-dc","citation":"D.C. Code § 47-1805.05","heading":"Returns — Certification by Qualified High Technology Company.","body":"(a)\nExcept as otherwise provided herein, to claim a credit or other benefit under this title as a Qualified High Technology Company, a Qualified High Technology Company shall attach to its applicable tax return an original affidavit certifying that it is a Qualified High Technology Company.\n\n(b)\nA taxpayer which certifies that is a Qualified High Technology Company shall be subject to audit, to the same extent as any other taxpayer, to verify that the taxpayer qualified as a Qualified High Technology Company.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter V. Returns."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1805.05","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1e65783d0a2d0f91bc784c2e1f6fadcba251096cbb9dd4af6f839662a4d40a24","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1805.04","next":"us-dc/d.c.-code-47-1806.01"},"notice":"GroundRules: Original legal text. Not legal advice."}