District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes

§ 47–1801.05. Effect of repeal or amendment. [Transferred] - Transferred. Horizontal property regimes, tax exemptions, classification, see § 42-2016....

Subchapter II - Exempt Organizations

§ 47–1802.01. Exempt organizations — In general - (a) Except to the extent that the organizations have unrelated...

§ 47–1802.02. Exempt organizations — Regulations - The Mayor of the District of Columbia is authorized to...

§ 47–1802.03. Exempt organizations — Applicability of provisions - Section 47-1802.02 and this section shall apply to taxable years...

§ 47–1802.04. Exempt organizations — Political organizations - The income of every political organization subject to tax under...

Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions

§ 47–1803.01. “Net income” defined - For the purposes of this chapter and wherever appearing herein,...

§ 47–1803.02. Gross income — Items included and excluded; “adjusted gross income” defined - *NOTE: This section includes amendments by temporary legislation that will...

§ 47–1803.03. Gross income — Deductions - (a) Deductions allowed. — The following deductions shall be allowed...

Subchapter IV - Accounting Periods, Installment Sales, and Inventories

§ 47–1804.01. Accounting periods — Computation of income - The net income shall be computed upon the basis of...

§ 47–1804.02. Accounting periods — Period in which items of gross income included - The amount of all items of gross income shall be...

§ 47–1804.03. Accounting periods — Period for which deductions and credits taken - The deductions and credits provided for in this chapter shall...

§ 47–1804.04. Income from installment sales - If a person reports any portion of his income from...

§ 47–1804.05. Inventories - Whenever in the opinion of the Mayor the use of...

§ 47–1804.06. Authority to reject returns - Notwithstanding any other provisions of this chapter, the Mayor is...

§ 47–1804.07. Amount - (a) Fractional parts of dollar. — With respect to any...

Subchapter V - Returns

§ 47–1805.01. Returns — Forms - (a) Forms. — The Chief Financial Officer is hereby authorized...

§ 47–1805.02. Returns — Persons required to file - Each of the following persons shall file a return with...

§ 47–1805.02a. Combined reporting required - (a) For tax years beginning after December 31, 2010, a...

§ 47–1805.03. Returns — Filing - (a)(1) Time and place. — For tax years beginning before...

§ 47–1805.04. Returns — Divulgence of information - (a) Information not to be disclosed. — Except to any...

§ 47–1805.05. Returns — Certification by Qualified High Technology Company - (a) Certification. — Except as otherwise provided herein, to claim...

Subchapter VI - Tax on Residents and Nonresidents

§ 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined - For the purposes of this chapter, and unless otherwise required...

§ 47–1806.02. Tax on residents and nonresidents — Personal exemptions - (a) In the case of a resident, the exemptions provided...

§ 47–1806.03. Tax on residents and nonresidents — Imposition and rates - (a)(1) In the case of a taxable year beginning after...

§ 47–1806.04. Tax on residents and nonresidents — Credits — In general - (a) The amount of tax payable under this subchapter by...

§ 47–1806.04a. Public outreach for earned income tax credit - (a) The Mayor may, subject to available funding, issue grants...

§ 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed] - Repealed. (July 25, 1989, D.C. Law 8-17, § 2(c), 36...

§ 47–1806.06. Tax on residents and nonresidents — Credits — Property taxes - (a)(1) For purposes of providing relief to certain District of...

§ 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower - Beginning February 1, 2000, in addition to the operative rate...

§ 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions - For the purposes of §§ 47-1806.09 through 47-1806.09f, the term:...

§ 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit - (a) Subject to subsection (b) of this section and §...

§ 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit - (a) To receive the credit allowed by § 47-1806.09a, the...

§ 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors - If, pursuant to an audit or other review of an...

§ 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud - (a) If the Mayor determines, before the credit is allowed,...

§ 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit - If the credit allowed under § 47-1806.09a exceeds the total...

§ 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification - (a) Sections 47-1806.09 through 47-1806.09f shall apply for the income...

§ 47–1806.10. Income averaging — Employment discrimination - (a) For the purposes of this section, the term: (1)...

§ 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed] - Repealed. (May 12, 2006, D.C. Law 16-97, § 2, 53...

§ 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed] - [Repealed]. (Apr. 30, 2015, D.C. Law 20-248, § 201(c)(2), 62...

§ 47–1806.15. Keep child care affordable tax credit - (a) For the purposes of this section, the term: (1)...

§ 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed] - [Repealed]. (Feb. 22, 2019, D.C. Law 22-212, § 101(b), 65...

Subchapter VII - Tax on Corporations and Financial Institutions

§ 47–1807.01. Tax on corporations — Definitions - For purposes of this subchapter, the term: (1) “Corporation” shall,...

§ 47–1807.02. Tax on corporations — Levy and rates - (a) Except as exempted under subchapter II of this chapter,...

§ 47–1807.02a. Tax on corporations — Transfer of surtax to Convention Center Authority. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 331, ch. 258, art....

§ 47–1807.03. Tax on corporations — Financial institutions included. [Repealed] - Repealed. (Sept. 26, 1984, D.C. Law 5-113, § 302(a)(2), 31...

§ 47–1807.04. Tax credit to qualified businesses for wages to qualified employees; exceptions - (a) Except as provided in subsection (b) of this section,...

§ 47–1807.05. Reduction of tax credit for insurance premiums; exceptions - (a) Except as provided in subsection (b) of this section,...

§ 47–1807.06. Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions - (a) For taxable years beginning after December 31, 1988, any...

§ 47–1807.07. Employer-assisted home purchase tax credit - (a) For the purposes of this section, the term: (1)(A)...

§ 47–1807.08. Tax credit for corporations 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”...

§ 47–1807.09. Job growth tax credit - A job growth tax credit shall be allowed as provided...

§ 47–1807.10. Tax on corporations — Credits — Alternative fuel infrastructure credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1807.12. Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. [Repealed] - [Repealed]. (Apr. 30, 2015, D.C. Law 20-248, § 201(c)(3), 62...

§ 47–1807.13. Wheelchair-accessible vehicle tax credit. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(b), 64...

§ 47–1807.14. Retailer property tax relief credit - (a) For the purposes of this section, the term: (1)...

§ 47–1807.15. Tax on corporations and financial institutions - Credits -Tax credit for food donations. [Repealed] - [Repealed]. (Feb. 22, 2019, D.C. Law 22-212, § 101(c), 65...

Subchapter VII-A - Job Growth Tax Credit

§ 47–1807.51. Definitions - For the purposes of this subchapter, the term: (1) “Credit...

§ 47–1807.52. Job growth tax credit - For tax years beginning on or after January 1, 2010,...

§ 47–1807.53. Job growth tax credit eligibility - The Mayor shall approve any job growth tax credits allowed...

§ 47–1807.54. Job growth tax credit application, approval, and calculation - (a) A taxpayer shall apply for, and the Mayor shall...

§ 47–1807.55. Job growth tax credit administration - (a) A taxpayer that receives approval for a job growth...

§ 47–1807.56. Rules - The Mayor, pursuant to Chapter 5 of Title 2, shall...

Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed]

§ 47–1807.61. Definitions. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64...

§ 47–1807.62. Wheelchair-accessible vehicle tax credit. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64...

§ 47–1807.63. Wheelchair-accessible vehicle tax credit eligibility. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64...

§ 47–1807.64. Wheelchair-accessible vehicle tax credit application, approval, and calculation. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64...

§ 47–1807.65. Wheelchair-accessible vehicle tax credit administration. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64...

§ 47–1807.66. Rules. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64...

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...

Subchapter IX - Tax on Estates and Trusts

§ 47–1809.01. Tax on estates and trusts — Residency definitions - For the purposes of this subchapter, estates and trusts are:...

§ 47–1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary - The residence or situs of the fiduciary shall not control...

§ 47–1809.03. Tax on estates and trusts — Imposition - The taxes imposed by §§ 47-1806.01 to 47-1806.06 upon residents...

§ 47–1809.04. Tax on estates and trusts — Computation - The tax shall be computed upon the taxable net income...

§ 47–1809.05. Tax on estates and trusts — Net income - The net income of the estate or trust shall be...

§ 47–1809.06. Tax on estates and trusts — Beneficiary taxable year - If the taxable year of a beneficiary is different from...

§ 47–1809.07. Tax on estates and trusts — Revocable trusts - The income of a trust shall be included in computing...

§ 47–1809.08. Tax on estates and trusts — Income for benefit of grantor - So much of the income of any trust shall be...

§ 47–1809.09. Tax on estates and trusts — “In discretion of grantor” defined - As used in this subchapter, the term “in the discretion...

§ 47–1809.10. Tax on estates and trusts — Employees’ trusts - (a) Exempt status. — A trust forming part of a...

Subchapter X - Purpose of Chapter and Allocation and Apportionment

§ 47–1810.01. Purpose of chapter - (a) It is the purpose of this chapter to impose:...

§ 47–1810.02. Allocation and apportionment of District and non-District income - (a) Allocation and apportionment. — The entire net income of...

§ 47–1810.03. Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses - In any of 2 or more organizations, trades, or businesses...

§ 47–1810.04. Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income o... - (a) The use of a combined report does not disregard...

§ 47–1810.05. Determination of the business income of the combined group - (a) The business income of a combined group is determined...

§ 47–1810.06. Designation of agent - As a filing convenience, and without changing the respective liability...

§ 47–1810.07. Water’s-edge reporting; initiation and withdrawal election - (a)(1) Absent an election under subsection (b) of this section...

§ 47–1810.08. Accounting rules; future deductions - (a) If the enactment of combined reporting requirements for unitary...

§ 47–1810.09. Tax haven updates. [Repealed] - [Repealed]. (Oct. 22, 2015, D.C. Law 21-36, § 7182(b), 62...

Subchapter XI - Bases

§ 47–1811.01. Disposition of property — Basis for determination of gain or loss - The basis for determining the gain or loss from the...

§ 47–1811.02. Disposition of property — Determination of gain or loss - The gain or loss, as the case may be, from...

§ 47–1811.03. Bases — Property dividends - Where any property other than money is paid by a...

§ 47–1811.04. Bases — Determination of depreciation deduction - The basis used in determining the amount allowable as a...

Subchapter XII - Assessment and Collection; Time of Payment

§ 47–1812.01. General duties of Mayor - The Mayor is hereby required to administer the provisions of...

§ 47–1812.02. Records and statements - Every person upon whom the duty is imposed by this...

§ 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 352, ch. 258, art....

§ 47–1812.04. Duty of Mayor to make return - If any person fails to make and file a return...

§ 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof - Assessments of any deficiencies in the tax due under this...

§ 47–1812.06. Jeopardy assessment. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 353, ch. 258, art....

§ 47–1812.07. Payment of tax - (a)(1) Time of payment. — Except as provided in paragraph...

§ 47–1812.08. Withholding of tax - (a) Income of foreign corporations or unincorporated business. — Whenever...

§ 47–1812.09. Lien liability. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 353, ch. 258, art....

§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 354, ch. 258, art....

§ 47–1812.11. Credits and refunds for overpayments. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 355, ch. 258, art....

§ 47–1812.11a. Tax check-off. [Repealed] - Repealed. (July 16, 1947, ch. 258, art. I, title XII,...

§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off - (a) There shall be provided on the District of Columbia...

§ 47–1812.11c. New Columbia Statehood Fund tax check-off - (a) There shall be provided on the District of Columbia...

§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off - (a) For the 2009 tax year, and for each subsequent...

§ 47–1812.12. Closing agreements. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 355, ch. 258, art....

§ 47–1812.13. Compromises. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 355, ch. 258, art....

§ 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses - Every corporation, financial institution, and unincorporated business required to make...

§ 47–1812.15. “Person” defined. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1812.16. Collection by Mayor. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1812.17. Furnishing copy of federal return - For the purpose of determining the liability of any person...

Subchapter XIII - Penalties and Interest

§ 47–1813.01. Additions to tax — Delinquencies. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1813.02. Additions to tax — Interest on deficiencies. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1813.03. Additions to tax — Fraud. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1813.04. Additions to tax — Nonpayments. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 357, ch. 258, art....

§ 47–1813.05. Additions to tax — Payment extensions. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 357, ch. 258, art....

§ 47–1813.06. Violations. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 357, ch. 258, art....

§ 47–1813.07. Application of subchapter. [Repealed] - Repealed. (Sept. 13, 1980, D.C. Law 3-92, § 504, 27...

Subchapter XIV - Licenses

§ 47–1814.01. Requirement for a professional license. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 357, ch. 258, art....

§ 47–1814.01a. Persons engaging in a profession. [Repealed] - Repealed. (June 16, 1947, ch. 258, art. I, title XIV,...

§ 47–1814.02. Persons engaging in a profession — Duration. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 358, ch. 258, art....

§ 47–1814.03. Persons engaging in a profession — Posting for inspection. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 358, ch. 258, art....

§ 47–1814.04. Persons engaging in a profession — Revocation. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 358, ch. 258, art....

§ 47–1814.05. Persons engaging in a profession — Renewal. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 358, ch. 258, art....

§ 47–1814.06. Persons engaging in a profession — Failure to obtain. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 358, ch. 258, art....

§ 47–1814.07. Certain suits forbidden. [Repealed] - Repealed. (July 16, 1947, ch. 258, art. I, title XIV,...

§ 47–1814.08. Rulemaking. [Repealed] - Repealed. (July 16, 1947, ch. 258, art. I, title XIV,...

§ 47–1814.09. Applicability provisions. [Repealed] - Repealed. (July 16, 1947, ch. 258, art. I, title XIV,...

Subchapter XV - Appeal

§ 47–1815.01. Right of aggrieved persons to judicial appeal - Any person aggrieved by any assessment of a deficiency in...

Subchapter XVI - Rules and Regulations

§ 47–1816.01. Rules and regulations — Tax provisions - Unless otherwise provided, the Mayor shall prescribe such rules and...

§ 47–1816.02. Rules and regulations — Revenue Act of 1956 - The Mayor is authorized to make rules and regulations to...

§ 47–1816.03. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code - (a) Within 90 days after any amendment, repeal, or replacement...

Subchapter XVII - Qualified High Technology Companies

§ 47–1817.01. Definitions - For the purposes of this chapter, the term: (1)(A) “Qualified...

§ 47–1817.01a. Alternative method to determine a Qualified High Technology Company status - (a) If the accounting method used by the taxpayer for...

§ 47–1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions. [Repealed] - [Repealed]. (Apr. 3, 2001, D.C. Law 13-256, § 201(b), 48...

§ 47–1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions - (a) Except as provided in subsection (b) of this section,...

§ 47–1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees - (a)(1) For purposes of this section, the term “qualified disadvantaged...

§ 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees - (a) Except as provided in subsection (b) of this section,...

§ 47–1817.06. Tax on Qualified High Technology Companies. [Repealed] - [Repealed]. (Apr. 3, 2001, D.C. Law 13-256, § 403(b), 48...

§ 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...

§ 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment - For the tax year beginning after December 31, 2018 and...

§ 47–1817.08. Severability - If any provision of this title relating to a Qualified...

Subchapter XVIII - Qualified Social Electronic Commerce Companies

§ 47–1818.01. Definitions - For the purposes of this subchapter, the term: (1) “Abatement...

§ 47–1818.02. Tax credits to Qualified Social E-Commerce Companies - (a) Subject to subsection (c) of this section and §...

§ 47–1818.03. City-wide joint business activity strategy agreements - (a) Within 180 days of [October 9, 2012], the Mayor...

§ 47–1818.04. Certification - (a) Within 180 days of the effective date of this...

§ 47–1818.05. Council approval of city-wide business activity strategy agreements - (a)(1) Within 180 days of the effective date of this...

§ 47–1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions - A Qualified Social E-Commerce company that utilizes, or is the...

§ 47–1818.07. First Source employment; inapplicable - Notwithstanding any other provision of law, the requirements of subchapter...

§ 47–1818.08. Delegation of authority - The Mayor may delegate the functions vested in him by...

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District of Columbia Code Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] Chapter 18 - Income and Franchise Taxes

District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes