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D.C. Law Library
Code of the District of Columbia
Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter XVII. Qualified High Technology Companies.
§ 47–1817.06. Tax on Qualified High Technology Companies. [Repealed]

Code of the District of Columbia

§ 47–1817.06. Tax on Qualified High Technology Companies. [Repealed]

[Repealed].

(Apr. 3, 2001, D.C. Law 13-256, § 403(b), 48 DCR 730; Mar. 5, 2013, D.C. Law 19-211, § 2(d), 59 DCR 13281; Sept. 11, 2019, D.C. Law 23-16, § 7212(a)(2), 66 DCR 8621; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(7), 67 DCR 10493.)

Section References

This section is referenced in § 47-340.26, § 47-1817.02, § 47-1817.03, § 47-1817.04, § 47-1817.05, § 47-1818.02, § 47-1818.06, and § 47-4630.

Effect of Amendments

The 2013 amendment by D.C. Law 19-211 rewrote (a)(2).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7212(a)(2)(B) of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

For temporary (90 days) amendment of this section, see § 7212(a)(2)(B) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).

Editor's Notes

D.C. Law 24-147 purported to correct a drafting error in this section previously corrected by D.C. Law 23-149.

§ 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.

§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed]

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