D.C. Mun. Regs. tit. 9, § 1101
Benefit Applications for Qualified High Technology Companies
Authority: D.C. Official Code § 47-1802.02 (2005 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub.L. 109-356; D.C. Official Code § 1-204.24d (2016 Repl. & 2018 Supp.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000 Source: Final Rulemaking published at 49 DCR 2142 (March 8, 2002); as amended by Final Rulemaking published at 66 DCR 00054 (January 4, 2019).District of Columbia, Office of the Secretary
1101 CERTIFICATION BY A QUALIFIED HIGH TECHNOLOGY COMPANY (QHTC)
1101.1 To 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.
1101.2 The affidavit must be on the form prescribed by the Office of Tax and Revenue.
1101.3 A 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).