District of Columbia Code
Subchapter VI - Tax on Residents and Nonresidents
§ 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

If, pursuant to an audit or other review of an application filed under § 47-1806.09b, the Mayor determines the amount of the credit has been incorrectly computed, the Mayor shall determine the correct amount of the credit and notify the eligible resident in accordance with the procedures set forth in § 47-1812.05.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468.)

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 18 - Income and Franchise Taxes

Subchapter VI - Tax on Residents and Nonresidents

§ 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined

§ 47–1806.02. Tax on residents and nonresidents — Personal exemptions

§ 47–1806.03. Tax on residents and nonresidents — Imposition and rates

§ 47–1806.04. Tax on residents and nonresidents — Credits — In general

§ 47–1806.04a. Public outreach for earned income tax credit

§ 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed]

§ 47–1806.06. Tax on residents and nonresidents — Credits — Property taxes

§ 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower

§ 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]

§ 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]

§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit

§ 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]

§ 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]

§ 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]

§ 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]

§ 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]

§ 47–1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions

§ 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit

§ 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit

§ 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

§ 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud

§ 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit

§ 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification

§ 47–1806.10. Income averaging — Employment discrimination

§ 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed]

§ 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit

§ 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit

§ 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]

§ 47–1806.15. Keep child care affordable tax credit

§ 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed]