{"data":{"id":"us-dc/d.c.-code-47-4218","jurisdiction":"us-dc","citation":"D.C. Code § 47-4218","heading":"Penalties for Qualified High Technology Company.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 42. Interest and Penalties.","Subchapter II. Penalties."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4218","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"c31a3f9a401ba5818fe26adfb05f4550d9b9ce49cf6e53b2613b251450b70c17","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4217","next":"us-dc/d.c.-code-47-4221"},"notice":"GroundRules: Original legal text. Not legal advice."}