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D.C. Code § 47-1806.09b

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

To receive the credit allowed by § 47-1806.09a, the eligible resident shall submit, with the resident’s District of Columbia income tax return, an application containing any forms and information prescribed by the Mayor. If the resident is not required to file a District of Columbia income tax return, the resident shall submit an application containing any forms and information in a manner that the Mayor shall prescribe.

# (b)

If the resident does not submit the application required by subsection (a) of this section within 12 months after the last day of the tax year for which the credit may first be requested, the credit shall not be allowed.

# (c)

An eligible resident may apply for the credit allowed by § 47-1806.09a or the credit allowed by § 47-1806.08a [repealed], but shall not be eligible for both tax credits. No person may apply for any of the credits if another person in the household has applied for any of the credits.

# (d)

An eligible resident in a household may seek a pro rata contribution from the eligible resident who receives the credit. The eligible resident who does not receive the credit shall not have any right against the District of Columbia to claim or recover the credit or any portion thereof, whether at law or in equity.

# (e)

Notwithstanding subsection (a) of this section, an eligible resident shall not be required to submit an application with the eligible resident’s 2003 District of Columbia personal income tax return.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
  2. 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
  3. 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
  4. 47-1806.10 · Income averaging — Employment discrimination.
  5. 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
  6. 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…
  7. 47-1806.13 · Tax on residents and non-residents — Credits — Alternative…
  8. 47-1806.14 · Tax on residents and nonresidents — Credits — Tax credit…
  9. 47-1806.15 · Keep child care affordable tax credit.
  10. 47-1806.16 · Tax on residents and nonresidents - Credits - Tax credit…
  11. 47-1806.17 · Child tax credit.
  12. 47-1806.04a · Public outreach for earned income tax credit.
  13. 47-1806.08a · Tax on residents and nonresidents — Credits — Targeting…
  14. 47-1806.08b · Tax on residents and nonresidents — Refund of credit.
  15. 47-1806.08c · Tax on residents and nonresidents — Credits — Targeted…
  16. 47-1806.08d · Tax on residents and nonresidents — Credits — Targeted…
  17. 47-1806.08e · Tax on residents and nonresidents — Credits — Targeted…
  18. 47-1806.08f · Tax on residents and nonresidents — Credits — Targeted…
  19. 47-1806.08g · Tax on residents and nonresidents — Credits — Targeted…
  20. 47-1806.09a · Tax on residents and nonresidents; credits; lower income,…
  21. 47-1806.09b · Tax on residents and nonresidents; credits; lower income,…
  22. 47-1806.09c · Tax on residents and nonresidents; credits; lower income,…
  23. 47-1806.09d · Tax on residents and nonresidents; credits; lower income,…
  24. 47-1806.09e · Tax on residents and nonresidents; credits; lower income,…
  25. 47-1806.09f · Tax on residents and nonresidents; credits; lower income,…
  26. 47-1807.01 · Tax on corporations — Definitions.
  27. 47-1807.02 · Tax on corporations — Levy and rates.
  28. 47-1807.03 · Tax on corporations — Financial institutions included.
  29. 47-1807.04 · Tax credit to qualified businesses for wages to qualified…
  30. 47-1807.05 · Reduction of tax credit for insurance premiums; exceptions.
  31. 47-1807.06 · Tax credit for income that includes rent charged to…
  32. 47-1807.07 · Employer-assisted home purchase tax credit.
  33. 47-1807.08 · Tax credit for corporations that provide an employee paid…
  34. 47-1807.09 · Job growth tax credit.
  35. 47-1807.10 · Tax on corporations — Credits — Alternative fuel…
  36. 47-1807.11 · Tax on corporations — Credits — Alternative fuel vehicle…
  37. 47-1807.12 · Tax on corporations and financial institutions — Credits —…
  38. 47-1807.13 · Wheelchair-accessible vehicle tax credit.
  39. 47-1807.14 · Retailer property tax relief credit.
  40. 47-1807.15 · Tax on corporations and financial institutions - Credits…
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