(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.
(Apr. 3, 2001, D.C. Law 13-256, § 101(b)(2), 48 DCR 730.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
§ 47–1805.02. Returns — Persons required to file
§ 47–1805.02a. Combined reporting required
§ 47–1805.03. Returns — Filing
§ 47–1805.04. Returns — Divulgence of information
§ 47–1805.05. Returns — Certification by Qualified High Technology Company