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The DC Code: § 47-1805.05 Returns--Certification by Qualified High Technology Company.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
Certification. -- Except 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.
b
A 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.

Historical and Statutory

Legislative History of Laws For Law 13-256, see notes following § 47-1508. DC CODE § 47-1805.05 Current through December 11, 2012

Credits

(Apr. 3, 2001, D.C. Law 13-256, § 101(b)(2), 48 DCR 730.)