Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 18 - INCOME AND FRANCHISE TAXES
Subchapter VI - TAX ON RESIDENTS AND NONRESIDENTS
Section 47-1806.09e - Tax on residents and nonresidents; credits; lower income, long-term homeowner credit - Carryover of credit

D.C. Code § 47-1806.09e

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Current through codified legislation effective October 30, 2024
Section 47-1806.09e - Tax on residents and nonresidents; credits; lower income, long-term homeowner credit - Carryover of credit

If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.

D.C. Code § 47-1806.09e

Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(f), 51 DCR 8441.