Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

The Chief Financial Officer, the Commissioner, or the Department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this chapter through the promulgation of regulations.

(a)(1) All or any portion of credits issued in accordance with the provisions of this section may be transferred, sold, or assigned to another taxpayer. There is no limit on the total number of transactions for the transfer, sale, or assignment of all or part of the total credit …

(a) The Department, in consultation with the Chief Financial Officer and the Commissioner, shall monitor and oversee compliance with the District of Columbia’s Low-Income Housing Tax Credit Program and may promulgate regulations requiring the filing of additional documentation co…

Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code , as amended and in effect for the taxable y…

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…

The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall…

(a) The Mayor shall issue rules to implement the provisions of this chapter. (b) The Chief Financial Officer shall issue rules to implement § 47-4805.