Code of the District of Columbia

§ 47–4218. Penalties for Qualified High Technology Company.

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.)