District of Columbia Administrative Code

1018 FORMS AND REPORTS 1018.1 Each wholesale licensee shall be required to file with the Deputy Chief Financial Officer a monthly information report detailing the procurement and disposition of cigarettes and cigarette tax stamps on the forms provided by the Deputy Chief Financia…

1019 REDEMPTION OF SPOILED OR UNUSED TAX STAMPS 1019.1 If any cigarette tax stamps issued under District tax laws are spoiled or rendered useless or unfit for the purpose intended, the amount paid for the stamps may be refunded or allowed as credit for the purchase of new stamps,…

1020 DESTROYED TAX STAMPS 1020.1 If any cigarette tax stamps issued under District tax laws have been destroyed, the amount paid for the stamps may be refunded or allowed as a credit for the purchase of new stamps, in accordance with the provisions of this section. 1020.2 No refu…

1021 CIGARETTES RETURNED TO THE MANUFACTURER 1021.1 Notwithstanding the provisions of §§1019 and 1020, if any packages of cigarettes bearing stamps or meter impressions issued to any licensee under the Act are returned by any licensee to the manufacturer of the cigarettes because…

1022 CLAIMS FOR REFUND OR CREDIT 1022.1 No claim for refund or allowance for credit shall be allowed for misplaced or lost stamps, or for stamps allegedly stolen from the licensee. 1022.2 Application for refund or for allowance for credit under § 1019, § 1020, or § 1021 shall be …

1023 TRANSITION PERIOD 1023.1 All retail licensee and vending machine licensees who have in their possession unstamped cigarettes and cigarette tax stamps purchased prior to the March 10, 1982, may continue to affix those stamps until April 10, 1982. 1023.2 All retail licensees a…

1100 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1101 BENEFIT APPLICATIONS FOR QUALIFIED HIGH TECHNOLOGY COMPANIES 1101.1 To claim a credit or other benefit, a Qualified High Technology Company shall be required each year to self-certify to obtain from the Deputy Chief Financial Officer a certificate of benefits. No tax exempti…

1102 TAX CREDIT TO QHTCS: EMPLOYMENT RELOCATION COSTS 1102.1 A QHTC shall be allowed a credit against the tax imposed by D.C. Official Code § 47-1817.6 for each dollar reimbursed to or paid on behalf of each qualified employee for relocation costs. The credit shall not exceed: (a…

1103 TAX CREDITS TO QHTCS: WAGES PAID TO QUALIFIED EMPLOYEES 1103.1 For tax years beginning after December 31, 2000 and ending on or before December 31, 2019, a QHTC shall be allowed a credit against the tax imposed by D.C. Official Code § 47-1817.6 equal to ten percent (10%) of …

1104 TAX CREDITS TO QHTCS: RETRAINING COSTS FOR QUALIFIED DISADVANTAGED EMPLOYEES 1104.1 For taxable years beginning after December 31, 2000, a QHTC shall be allowed a credit against taxes imposed by D.C. Official Code § 47-1817.6 for expenditures paid or incurred by a QHTC durin…

1105 TAX CREDITS TO QHTCS: WAGES PAID TO QUALIFIED DISADVANTAGED EMPLOYEES 1105.1 A QHTC shall be allowed a credit against the tax imposed by D.C. Official Code § 47-1817.6 equal to fifty percent (50%) of the wages paid to a qualified disadvantaged employee, as defined in § 1199,…

1106 TAX ON QUALIFIED HIGH TECHNOLOGY COMPANIES 1106.1 For tax years ending on or before December 31, 2019, in lieu of the tax on taxable income imposed by D.C. Official Code § 47-1807.2, subject to the credits applicable thereto, a tax on taxable income at a rate of six percent …

1107 ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS 1107.1 In the case of a QHTC there shall be allowed a deduction from gross income in computing net income equal to: (a) An amount that is the lesser of forty thousand dollars ($40,000) or the actual cost of property for…

1108 UNINCORPORATED BUSINESS FRANCHISE TAX EXEMPTION 1108.1 A QHTC that is not a corporation is exempt from the unincorporated business franchise tax. A QHTC that is not a corporation may claim a partial refund of its retraining costs as provided by D.C. Official Code § 47-1817 b…

1109 EXEMPTION FROM TAX OF CAPITAL GAINS ON QUALIFIED ASSETS 1109.1 Qualified capital gain from the sale or exchange of QHTC assets held for more than five (5) years are excluded from the computation of District gross income. 1109.2 The amount of qualified capital gain shall not …

1110 ROLLOVER OF CAPITAL GAIN FROM QUALIFIED STOCK TO OTHER QUALIFIED STOCK 1110.1 In the event of a sale of qualified stock held by a taxpayer other than a corporation for more than 6 months and with respect to which the taxpayer elects the application of this section, gain from…

1111 SALES AND USE TAX EXEMPTION FOR QHTCS 1111.1 Sales tax exemptions for sales by Qualified High Technology Companies under D.C. Official Code § 47-2001(n)(2)(G) are repealed effective October 1, 2019. 1111.2 Sales tax exemptions for sales to Qualified High Technology Companies…

1112 PERSONAL PROPERTY TAX INCENTIVES FOR QUITCS 1112.1 Qualified property purchased by a QHTC after December 31, 2000 shall be exempt from personal property tax for 10 years beginning in the year of purchase. 1112.2 If qualified property purchased by a QHTC after December 31, 20…

1113 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1114 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1115 REAL PROPERTY TAX ABATEMENT FOR CERTAIN COMMERICAL PROPERTIES 1115.1 For a real property owner, the real property tax attributable to the increase in the assessed value for (a) and/or (b), below, shall be abated for 5 years if the owner: (a) Constructs a new eligible buildin…

1116 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1117 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1118 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1119 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1120 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1121 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1122 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1123 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1124 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1125 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1126 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1127 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1128 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1129 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1130 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1131 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1132 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1133 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1134 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1135 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1136 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1137 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1138 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1139 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1140 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1141 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1142 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).

1143 (Reserved) SOURCE: Final Rulemaking published at 49 DCR 2142 (March 8, 2002).