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Code of the District of Columbia
Title 47
Chapter 18
Income and Franchise Taxes.
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I
Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions.
II
Exempt Organizations.
III
Net Income, Gross Income and Exclusions Therefrom, and Deductions.
IV
Accounting Periods, Installment Sales, and Inventories.
V
Returns.
VI
Tax on Residents and Nonresidents.
VII
Tax on Corporations and Financial Institutions.
VII-A
Job Growth Tax Credit.
VII-B
Wheelchair-accessible vehicle tax credit. [Repealed]
VIII
Tax on Unincorporated Businesses.
IX
Tax on Estates and Trusts.
X
Purpose of Chapter and Allocation and Apportionment.
XI
Bases.
XII
Assessment and Collection; Time of Payment.
XIII
Penalties and Interest.
XIV
Licenses.
XV
Appeal.
XVI
Rules and Regulations.
XVII
Qualified High Technology Companies.
XVIII
Qualified Social Electronic Commerce Companies.
XIX
Vacant and Blighted Property Rehabilitation Credit.