(a) If the Mayor determines, before the credit is allowed, that an application filed under § 47-1806.09b was filed with fraudulent intent, the Mayor shall deny the application.
(b) Repealed.
(c) The remedies authorized by this section shall be in addition to any other remedy allowed by law.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(e), 51 DCR 8441.)
D.C. Law 15-205 repealed subsec. (b) which had read as follows: “(b) If the Mayor determines, after a credit has been allowed against income taxes otherwise payable to the District, that an application filed under § 47-1806.09c was filed with fraudulent intent, the credit shall be canceled, the amount of the credit allowed shall be assessed against the applicant, and the amount assessed may be collected in the manner provided by § 47-412.”
For temporary (90 day) amendment of section, see § 2(e) 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(e) 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(e) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (225 day) amendment of section, see § 2(e) 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).
Structure 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 [Repealed]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
§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit
§ 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