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.
CREDIT(S)
(Apr. 3, 2001, D.C. Law 13-256, § 101(c)(2), 48 DCR 730.)
HISTORICAL AND STATUTORY NOTES
Legislative History of Laws
For Law 13-256, see notes under § 47-1817.01.