The Chief Financial Officer, the Commissioner, or the Department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this chapter through the promulgation of regulations.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(f), 67 DCR 10493.)