{"data":{"id":"us-dc/d.c.-code-47-1817.08","jurisdiction":"us-dc","citation":"D.C. Code § 47-1817.08","heading":"Severability.","body":"If any provision of this title relating to a Qualified High Technology Company is held to be invalid:\n\n(1)\nAny 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\n\n(2)\nA 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter XVII. Qualified High Technology Companies."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1817.08","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"4e5e49db00f1944b9ed67ecfca1fab8fce33b35dbb3ab4ed6de60f49168d9bb8","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1817.07a","next":"us-dc/d.c.-code-47-1818.01"},"notice":"GroundRules: Original legal text. Not legal advice."}