A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.
(Apr. 3, 2001, D.C. Law 13-256, § 101(c)(2), 48 DCR 730.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 42 - Interest and Penalties
§ 47–4211. Imposition of accuracy-related penalty
§ 47–4212. Imposition of fraud penalty
§ 47–4213. Failure to file return or to pay tax
§ 47–4214. Underpayment of estimated tax by individuals. [Repealed]
§ 47–4217. Tax return preparers; aiding and abetting by others