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2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
- Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions §§ 47-1801.01 – 47-1801.05
- Subchapter II - Exempt Organizations §§ 47-1802.01 – 47-1802.04
- Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions §§ 47-1803.01 – 47-1803.03
- Subchapter IV - Accounting Periods, Installment Sales, and Inventories §§ 47-1804.01 – 47-1804.07
- Subchapter V - Returns §§ 47-1805.01 – 47-1805.05
- Subchapter VI - Tax on Residents and Nonresidents §§ 47-1806.01 – [47-1806.16]
- Subchapter VII - Tax on Corporations and Financial Institutions §§ 47-1807.01 – [47-1807.15]
- Subchapter VII-A - Job Growth Tax Credit §§ 47-1807.51 – 47-1807.56
- Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] §§ 47-1807.61 – 47-1807.66
- Subchapter VIII - Tax on Unincorporated Businesses §§ 47-1808.01 – [47-1808.15]
- Subchapter IX - Tax on Estates and Trusts §§ 47-1809.01 – 47-1809.10
- Subchapter X - Purpose of Chapter and Allocation and Apportionment §§ 47-1810.01 – 47-1810.09
- Subchapter XI - Bases §§ 47-1811.01 – 47-1811.04
- Subchapter XII - Assessment and Collection; Time of Payment §§ 47-1812.01 – 47-1812.17
- Subchapter XIII - Penalties and Interest §§ 47-1813.01 – 47-1813.07
- Subchapter XIV - Licenses §§ 47-1814.01 – 47-1814.09
- Subchapter XV - Appeal §§ 47-1815.01 – 47-1815.01
- Subchapter XVI - Rules and Regulations §§ 47-1816.01 – 47-1816.03
- Subchapter XVII - Qualified High Technology Companies §§ 47-1817.01 – 47-1817.08
- Subchapter XVIII - Qualified Social Electronic Commerce Companies §§ 47-1818.01 – 47-1818.08
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