District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 48 - District of Columbia Low-Income Housing Tax Credit

§ 47–4801. Definitions - For the purposes of this chapter, the term: (1) “Administrative...

§ 47–4802. Credit established - (a) There is established a District of Columbia low-income housing...

§ 47–4803. Eligibility - (a) An owner of a qualified project may receive a...

§ 47–4804. Recapture - (a) The owner of a qualified project eligible for the...

§ 47–4805. Additional filings - The Chief Financial Officer, the Commissioner, or the Department may...

§ 47–4806. Transfer, sale, assignment, or allocation - (a)(1) All or any portion of credits issued in accordance...

§ 47–4807. Compliance - (a) The Department, in consultation with the Chief Financial Officer...

§ 47–4808. Expiration of credits - Except for unused credits carried forward pursuant to § 47-4803(c)...

§ 47–4809. Efficiency - The Department may pursue methods of enhancing the efficiency of...

§ 47–4810. Fees - The Department may charge a user fee equal to up...

§ 47–4812. Rules - (a) The Mayor shall issue rules to implement the provisions...