There is a newer version
of
this Section
2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 48 - District of Columbia Low-Income Housing Tax Credit
§ 47–4809. Efficiency
Universal Citation: DC Code § 47–4809 (2020)
The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,
(1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:
(A) General Counsel memoranda;
(B) Private letter rulings and other notices,:
(C) Rulings; or
(D) Guidelines; and
(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
Disclaimer: These codes may not be the most recent version. District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
