D.C. Code § 47-4810
Fees.
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 be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (11 sections)
- 47-4801 · Definitions.
- 47-4802 · Credit established.
- 47-4803 · Eligibility.
- 47-4804 · Recapture.
- 47-4805 · Additional filings.
- 47-4806 · Transfer, sale, assignment, or allocation.
- 47-4807 · Compliance.
- 47-4808 · Expiration of credits.
- 47-4809 · Efficiency.
- 47-4810 · Fees.
- 47-4812 · Rules.