Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Income and Franchise Taxes
  5. Tax on Residents and Nonresidents
  6. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

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If, pursuant to an audit or other review of an application filed under § 47-1806.09b, the Mayor determines the amount of the credit has been incorrectly computed, the Mayor shall determine the correct amount of the credit and notify the eligible resident in accordance with the procedures set forth in § 47-1812.05.

(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468.)


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