Penalties for Qualified High Technology Company

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Interest and Penalties
  5. Penalties
  6. Penalties for Qualified High Technology Company

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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.)


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