District Of Columbia Code § 47-1806.09d

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
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If the Mayor determines, before the credit is allowed, that an application filed under § 47-1806.09b was filed with fraudulent intent, the Mayor shall deny the application.
Repealed.
The remedies authorized by this section shall be in addition to any other remedy allowed by law.

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