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District of Columbia Official Code 2001 Edition.

Division VIII. General Laws.

Title 47. Taxation, Licensing, Permits, Assessments, and Fees.

Chapter 18. Income and Franchise Taxes.

Subchapter XVII. Qualified High Technology Companies.

Subchapter XVII. Qualified High Technology Companies.

§ 47-1817.01. Definitions.

§ 47-1817.01a. Alternative method to determine a Qualified High Technology Company status.

§ 47-1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions.

§ 47-1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.

§ 47-1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.

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

§ 47-1817.06. Tax on Qualified High Technology Companies.

§ 47-1817.07. Rollover of capital gain from qualified stock to other qualified stock.

§ 47-1817.08. Severability.

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