Section 9-1101. CERTIFICATION BY A QUALIFIED HIGH TECHNOLOGY COMPANY (QHTC)

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1101.1To claim a credit or other benefit, a QHTC shall attach to its applicable tax return or claim for refund an original affidavit certifying in good faith that it is a QHTC.

1101.2The affidavit must be on the form prescribed by the Office of Tax and Revenue.

1101.3A business which certifies that it is a QHTC shall be subject to audit to the same extent as any other taxpayer in determining District tax liability, applicable credits, exemptions and to verify that it is or was a QHTC.

source

Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

                    
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