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The DC Code: § 47-1806.09e Tax on residents and nonresidents --Credits --Lower income, long-term homeowner credit --Carryover of credit.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.

Historical and Statutory

Effect of Amendments D.C. Law 15-205 substituted "§ 47-1806.09a" for "§ 47-1806.08a" and substituted "tax" for "taxable". Temporary Amendments of Section For temporary (225 day) amendment of section, see § 2(f) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221). Emergency Act Amendments For temporary (90 day) amendment of section, see § 2(f) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174). For temporary (90 day) amendment of section, see § 1172(f) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236). For temporary (90 day) amendment of section, see § 1172(f) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725). Legislative History of Laws For Law 14-114, see notes following § 47-857.01. For Law 15-205, see notes following § 47-903. DC CODE § 47-1806.09e Current through December 11, 2012

Credits

(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(f), 51 DCR 8441.)