05. Returns — Certification by Qualified High Technology Company. (a) Certification. — Except as otherwise provided herein, to claim a credit or other benefit under this title as a Qualified High Technology Company, a Qualified High Technology Company shall attach to its applicable tax return an original affidavit certifying that it is a Qualified High Technology Company. (b) A taxpayer which certifies that is a Qualified High Technology Company shall be subject to audit, to the same extent as any other taxpayer, to verify that the taxpayer qualified as a Qualified High Technology Company. (Apr. 3, 2001, D.C. Law 13-256, § 101(b)(2), 48 DCR 730.)
District of Columbia Legal Code