District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter VIII - Tax on Unincorporated Businesses

§ 47–1808.01. Tax on unincorporated businesses — Definition - For the purposes of this chapter (not alone of this...

§ 47–1808.02. Tax on unincorporated businesses — Definitions - For purposes of this subchapter, the term: (1) “Taxable income”...

§ 47–1808.03. Tax on unincorporated businesses — Levy and rates - (a) Except as exempted under subchapter II of this chapter,...

§ 47–1808.03a. Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 331, ch. 258, art....

§ 47–1808.04. Tax on unincorporated businesses — Exemption - Before computing the tax upon the taxable income of an...

§ 47–1808.05. Tax on unincorporated businesses — Persons liable for payment - The taxes imposed by § 47-1808.03 shall be payable by...

§ 47–1808.06. Partnerships - Individuals carrying on any trade or business in partnership in...

§ 47–1808.06a. Taxation of limited liability companies - For purposes of District income and franchise taxation, a limited...

§ 47–1808.07. Tax credit - For taxable years beginning after December 31, 1988, the amount...

§ 47–1808.08. Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor - (a) For the purposes of this section, the term “donor””...

§ 47–1808.09. Job growth tax credit - A job growth tax credit shall be allowed as provided...

§ 47–1808.10. Tax on unincorporated business — Credits — Alternative fuel infrastructure credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1808.11. Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1808.12. Tax on unincorporated businesses — Credits — Tax credit for farm to food donations. [Repealed] - [Repealed]. (Apr. 30, 2015, D.C. Law 20-248, § 201(c)(4), 62...

§ 47–1808.13. Wheelchair-accessible vehicle tax credit. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(d), 64...

§ 47–1808.14. Retailer property tax relief credit - (a) For the purposes of this section, the term: (1)...

§ 47–1808.15. Tax on unincorporated businesses - Credits - Tax credit for food donations. [Repealed] - [Repealed]. (Feb. 22, 2019, D.C. Law 22-212, § 101(d), 65...