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The DC Code: § 47-4218 Penalties for Qualified High Technology Company.

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

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.

Historical and Statutory

Legislative History of Laws For Law 13-256, see notes under § 47-1817.01. DC CODE § 47-4218 Current through December 11, 2012


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