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  • Code of the District of Columbia
  • Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  • Chapter 18. Income and Franchise Taxes.
  • Subchapter XVII. Qualified High Technology Companies.
  • § 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment. [Repealed]
Code of the District of Columbia

§ 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment. [Repealed]

[Repealed].

(Mar. 11, 2015, D.C. Law 20-210, § 2(b), 61 DCR 13072; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(9), 67 DCR 10493; Sept. 18, 2024, D.C. Law 25-217, § 7142, 71 DCR 9990.)

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7142 of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

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§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed]
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§ 47–1817.08. Severability.
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