• Current through October 23, 2012

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.)

HISTORICAL AND STATUTORY NOTES

Legislative History of Laws

For Law 13-256, see notes under § 47-1817.01.