(a) Within 180 days of the effective date of this subchapter, the Mayor shall certify that the Qualified Social E-Commerce Company and the District have executed a BAS agreement.
(b) The Mayor shall certify to the Office of Tax and Revenue the identity of each Qualified Social E-Commerce Company for which eligibility for an abatement pursuant to this subchapter has been verified by the Mayor and shall provide a description of the qualified real property that is to receive an abatement and the date on which the abatement shall commence.
(Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
This section is referenced in § 47-1818.02, § 47-1818.03, and § 47-1818.05.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter XVIII - Qualified Social Electronic Commerce Companies
§ 47–1818.02. Tax credits to Qualified Social E-Commerce Companies
§ 47–1818.03. City-wide joint business activity strategy agreements
§ 47–1818.05. Council approval of city-wide business activity strategy agreements
§ 47–1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions