{"data":{"id":"us-dc/d.c.-code-47-1818.04","jurisdiction":"us-dc","citation":"D.C. Code § 47-1818.04","heading":"Certification.","body":"(a)\nWithin 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.\n\n(b)\nThe 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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter XVIII. Qualified Social Electronic Commerce Companies."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1818.04","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"4fde20f895b45e26eb34f672730432f8dc5a922c9383cb923751fcbbcfc3c519","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1818.03","next":"us-dc/d.c.-code-47-1818.05"},"notice":"GroundRules: Original legal text. Not legal advice."}