District of Columbia Code
Subchapter XVII - Qualified High Technology Companies
§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed]

[Repealed].
(Apr. 3, 2001, D.C. Law 13-256, § 407(b), 48 DCR 730; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(8), 67 DCR 10493.)

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 XVII - Qualified High Technology Companies

§ 47–1817.01. Definitions

§ 47–1817.01a. Alternative method to determine a Qualified High Technology Company status

§ 47–1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions. [Repealed]

§ 47–1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions

§ 47–1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees

§ 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees

§ 47–1817.06. Tax on Qualified High Technology Companies. [Repealed]

§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed]

§ 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment

§ 47–1817.08. Severability