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

DC Code § 47–4218 (2019) (N/A)
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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.)