{"data":{"id":"us-dc/d.c.-code-47-4810","jurisdiction":"us-dc","citation":"D.C. Code § 47-4810","heading":"Fees.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 48. District of Columbia Low-Income Housing Tax Credit"],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4810","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"1c889145cb23666d443d3ec8806df80fbbb557d59f697eb2e896c40acd473449","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4809","next":"us-dc/d.c.-code-47-4812"},"notice":"GroundRules: Original legal text. Not legal advice."}