reglab/housing_qa huggingface dataset:
DC Code § 47-1813.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIII - Penalties and Interest|§ 47-1813.06. Violations. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 6; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(e), 23 DCR 8749; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, § 2(c), 47 DCR 5799.)  Prior Codifications 1981 Ed., § 47-1813.6. 1973 Ed., § 47-1589e.
DC Code § 47-1813.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIII - Penalties and Interest|§ 47-1813.07. Application of subchapter. [Repealed]

Repealed.  (Sept. 13, 1980, D.C. Law 3-92, § 504, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ee)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1813.7. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-1814.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.01. Requirement for a professional license. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIV, § 1; May 27, 1949, 63 Stat. 133, ch. 146, title IV, § 419; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 15; Sept. 4, 1957, 71 Stat. 606, Pub. L. 85-281, § 7; Oct. 31, 1969, 83 Stat. 179, Pub. L. 91-106, title VI, § 604(b)(1); Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(f), 23 DCR 8749; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 22, 1983, D.C. Law 5-14, § 904, 30 DCR 2632; Sept. 10, 1992, D.C. Law 9-145, § 103(a), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.1. 1973 Ed., § 47-1591. Editor's Notes Mayor authorized to issue rules: Section 1102 of D.C. Law 5-14 provided that the Mayor shall issue rules necessary to carry out the provisions of the act. Delegation of Authority Delegation of authority under Law 5-14, see Mayor’s Order 83-190, July 25, 1983.
DC Code § 47-1814.01a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.01a. Persons engaging in a profession. [Repealed]

Repealed.  (June 16, 1947, ch. 258, art. I, title XIV, § 1a; as added Sept. 10, 1992, D.C. Law 9-145, § 103(b), 39 DCR 4895; Oct. 7, 1992, D.C. Law 9-177, § 9, 39 DCR 5868; Sept. 30, 1993, D.C. Law 10-25, § 110, 40 DCR 5489; Feb. 5, 1994, D.C. Law 10-68, § 45, 40 DCR 6311; Sept. 24, 1994, D.C. Law 10-179, § 2, 41 DCR 5210; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.1a. Editor's Notes D.C. Law 12-236, effective April 17, 1999, had amended § 47-1814.01a.
DC Code § 47-1814.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.02. Persons engaging in a profession — Duration. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 2; Mar. 31, 1956, 70 Stat. 80, ch. 154, § 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.2. 1973 Ed., § 47-1591a.
DC Code § 47-1814.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.03. Persons engaging in a profession — Posting for inspection. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 3; Mar. 31, 1956, 70 Stat. 80, ch. 154, § 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.3. 1973 Ed., § 47-1591b.
DC Code § 47-1814.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.04. Persons engaging in a profession — Revocation. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 5; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 10, 1992, D.C. Law 9-145, § 103(c), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.4. 1973 Ed., § 103(c), 39 DCR 47-1591d.
DC Code § 47-1814.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.05. Persons engaging in a profession — Renewal. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 6; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 10, 1992, D.C. Law 9-145, § 103(d), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.5. 1973 Ed., § 47-1591e.
DC Code § 47-1814.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.06. Persons engaging in a profession — Failure to obtain. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 358, ch. 258, art. I, title XIV, § 7; Mar. 31, 1956, 70 Stat. 80, ch. 154, § 18; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; Oct. 31, 1969, 83 Stat. 179, Pub. L. 91-106, § 604(b)(2); July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Sept. 10, 1992, D.C. Law 9-145, § 103(e), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.6. 1973 Ed., § 47-1591f.
DC Code § 47-1814.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.07. Certain suits forbidden. [Repealed]

Repealed.  (July 16, 1947, ch. 258, art. I, title XIV, § 8; as added Sept. 10, 1992, D.C. Law 9-145, § 103(f), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.7.
DC Code § 47-1814.08 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.08. Rulemaking. [Repealed]

Repealed.  (July 16, 1947, ch. 258, art. I, title XIV, § 9; as added Sept. 10, 1992, D.C. Law 9-145, § 103(f), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.8.
DC Code § 47-1814.09 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XIV - Licenses|§ 47-1814.09. Applicability provisions. [Repealed]

Repealed.  (July 16, 1947, ch. 258, art. I, title XIV, § 9; as added Sept. 10, 1992, D.C. Law 9-145, § 103(f), 39 DCR 4895; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(b), 46 DCR 3142.)  Prior Codifications 1981 Ed., § 47-1814.9.
DC Code § 47-1815.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XV - Appeal|§ 47-1815.01. Right of aggrieved persons to judicial appeal

Any person aggrieved by any assessment of a deficiency in tax determined and assessed by the Mayor under the provisions of § 47-1812.05 and any person aggrieved by the denial of any claim for refund made under the provisions of § 47-1812.11 [repealed] may, within 6 months from the date of the assessment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to the Superior Court of the District of Columbia, in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 47-3306, to 47-3308.  (July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XV, § 1; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, §§ 156(f), 161(k); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1815.1. 1973 Ed., § 47-1593.
DC Code § 47-1816.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVI - Rules and Regulations|§ 47-1816.01. Rules and regulations — Tax provisions

Unless otherwise provided, the Mayor shall prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of this chapter.  (July 16, 1947, 61 Stat. 359, ch. 258, art. I, title XVI, § 1; July 24, 1982, D.C. Law 4-131, § 107, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1816.1. 1973 Ed., § 47-1595. Cross References Tax rate changes, authority of the Council of the District of Columbia, see § 47-504. Editor's Notes Mayor authorized to issue rules and regulations: Section 201 of D.C. Law 4-118 provided that the “Mayor may prescribe such rules and regulations as the Mayor deems necessary to carry out the provisions of the District of Columbia Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982.” Mayor authorized to issue rules and regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act. Delegation of Authority Delegation of authority under Law 5-32, see Mayor’s Order 83-268, November 16, 1983.
DC Code § 47-1816.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVI - Rules and Regulations|§ 47-1816.02. Rules and regulations — Revenue Act of 1956

The Mayor is authorized to make rules and regulations to carry out the provisions of this Act.  (Mar. 31, 1956, 70 Stat. 84, ch. 154, title VI, § 601; July 24, 1982, D.C. Law 4-131, § 108(a), (b), 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1816.2. 1973 Ed., § 47-1595a. References in Text “This Act,” referred to in this section, is 70 Stat. 71, ch. 154, approved March 31, 1956.
DC Code § 47-1816.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVI - Rules and Regulations|§ 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 of the Internal Revenue Code of 1986, as that term is defined in § 47-1801.04(28A), the Mayor shall report to the Council of the District of Columbia concerning the amendment, repeal, or replacement. The report shall include, but not be limited to, an analysis of the impact of conformity to the amendment, repeal, or replacement on District of Columbia taxpayers, and on District of Columbia government revenues for 5 years thereafter, and a recommendation as to whether any change in District of Columbia law should be made as a result of the amendment, repeal, or replacement. The Mayor shall publish the report in the District of Columbia Register. (b) On or before July 1, 1988, the Mayor shall report to Council concerning taxpayers whose tax liability exceeds the amount by which their taxable income exceeds the tax threshold, as defined in § 47-1806.04(e). The report shall include: (1) An assessment of the number and income levels of the taxpayers affected; (2) Methods for, and the revenue impact of eliminating these tax liabilities; and (3) The Mayor’s recommendation as to what action, if any, should be taken.  (Oct. 8, 1983, D.C. Law 5-32, § 8, 30 DCR 4013; Oct. 1, 1987, D.C. Law 7-29, § 3, 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 24, 2000, D.C. Law 13-126, § 3, 47 DCR 2643.)  Prior Codifications 1981 Ed., § 47-1816.3. Effect of Amendments D.C. Law 13-126, in subsec. (a) substituted “§ 47-1801.4(28A)” for “§ 47-1801.4(28), and added “The Mayor shall publish the report in the District of Columbia Register”. Editor's Notes Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.
DC Code § 47-1817.01a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 47-1817.01a. Alternative method to determine a Qualified High Technology Company status

(a) If the accounting method used by the taxpayer for income tax purposes does not readily permit the verification of revenue for the purposes of determining the status of a corporation as a Qualified High Technology Company, the taxpayer may petition for, or the Chief Financial Officer may employ, a cost of performance method as described in subsection (b) of this section, which method is intended to function in the same manner as § 47-441. (b) To be certified as a Qualified High Technology Company, a corporation may provide: (1) An analysis of the operations of the business that identifies the functions of the business in broad categories and specifically identifies those activities within each category that meet the definition of a Qualified High Technology Company; (2) Evidence of the costs associated with each activity identified as a Qualified High Technology Company activity, consistent with industry standards; and (3) An income calculation determined by multiplying the total gross revenue reported on its District franchise tax return as total gross income by a fraction, the numerator of which is the total expenses of all Qualified High Technology Company activities and the denominator of which is the total expenses claimed on the current District franchise tax return as total deduction. (c) If the amount determined in subsection (b) of this section is 51% or more of total gross revenue, the taxpayer shall be certified as a Qualified High Technology Company. (d) The final approval to grant an alternative method for determining a Qualified High Technology Company shall rest with the Chief Financial Officer and the approval shall not be unreasonably withheld.  (Dec. 7, 2004, D.C. Law 15-205, § 1082(b), 51 DCR 8441.)  Emergency Legislation For temporary (90 day) addition, see § 1082(b) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236). For temporary (90 day) addition, see § 1082(b) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725). Short Title Short title of subtitle H of title I of Law 15-205: Section 1081 of D.C. Law 15-205 provided that subtitle H of title I of the act may be cited as the New E-Conomy Refinement Act of 2004. Editor's Notes Applicability of subtitle H of title I of Law 15-205: Section 1083 of D.C. Law 15-205 provided: “This subtitle shall apply as of January 1, 2004.”
DC Code § 47-1817.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 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 DCR 730; Sept. 12, 2008, D.C. Law 17-231, § 41(n), 55 DCR 6758; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(3), 67 DCR 10493.)  Effect of Amendments D.C. Law 17-231, in subsec. (c)(2)(D), substituted “spouse, domestic partner,” for “spouse”.
DC Code § 47-1817.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 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, for taxable years beginning after December 31, 2000, and ending on December 31, 2019, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1807.02 equal to 10% of the wages paid during the first 24 calendar months of employment to a qualified employee hired after December 31, 2000. (a-1) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2019, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1807.02 equal to 5% of the wages paid during the first 24 calendar months of employment to a qualified employee hired after December 31, 2017. (b) The credit under subsections (a) and (a-1) of this section shall not be allowed: (1) To exceed, for each qualified employee: (A) $5,000 in a taxable year for the credit under subsection (a) of this section. (B) $3,000 in a taxable year for the credit under subsection (a-1) of this section. (2) If the Qualified High Technology Company accords the qualified employee lesser benefits or rights than it accords other employees in similar jobs; (3) If the qualified employee was employed as the result of: (A) The displacement, other than for cause, of another employee; (B) A strike or lockout; (C) A layoff in which other employees are awaiting recall; or (D) A reduction of the regular wages, benefits, or rights of other employees in similar jobs; or (4) If the qualified employee is a member of the board of directors of the Qualified High Technology Company or, directly or indirectly, owns a majority of its stock. (c) A credit allowable under this section may be carried forward for 10 years if: (1) The amount of the credit allowable under this section exceeds the tax otherwise due from a Qualified High Technology Company; and (2) The amount of the credit allowable under this section was obtained for wages of a qualified employee hired before October 1, 2019.  (Apr. 3, 2001, D.C. Law 13-256, § 202(b), 48 DCR 730; Sept. 11, 2019, D.C. Law 23-16, § 7212(a)(1), 66 DCR 8621; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(4), 67 DCR 10493.)  Section References This section is referenced in § 47-1818.01 and § 47-1818.06. Emergency Legislation  For temporary (90 days) amendment of this section, see § 7212(a)(1) 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)(1) of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1817.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 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, for taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1817.06 equal to 50% of the wages paid to a qualified disadvantaged employee, as defined in § 47-1817.04, during the first 24 calendar months of employment. (b) The credit under subsection (a) of this section shall not be allowed: (1) To exceed $15,000 in a taxable year for a qualified disadvantaged employee; or (2) If the Qualified High Technology Company accords the qualified disadvantaged employee lesser benefits or rights than it accords other employees in similar jobs. (c) [Repealed].  (Apr. 3, 2001, D.C. Law 13-256, § 203(b), 48 DCR 730; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(6), 67 DCR 10493.)
DC Code § 47-1817.06 (2021)
2021 District of Columbia Code|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]

[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).
DC Code § 47-1817.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 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 DCR 730; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(8), 67 DCR 10493.)
DC Code § 47-1817.07a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 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 ending before January 1, 2020, and for tax years beginning after December 31, 2024, notwithstanding any other provision of this chapter and in lieu of the tax imposed by §§ 47-1806.03(a)(7)(A), 47-1807.02(a)(4), and 47-1808.03(a)(4), the tax on a capital gain from the sale or exchange of an investment in a Qualified High Technology Company, as defined in § 47-1817.01(5)(A), shall be at the rate of 3% if: (1) The investment was made after [March 11, 2015]; (2) The investment was held by the investor for at least 24 continuous months; (3) At the time of the investment, the stock of the Qualified High Technology Company was not publicly traded; and (4) The investment is in common or preferred stock of the Qualified High Technology Company.  (Mar. 11, 2015, D.C. Law 20-210, § 2(b), 61 DCR 13072; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(9), 67 DCR 10493.)