Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.
(a)Sections 47-1806.09 through 47-1806.09f shall apply for…#
(a) Sections 47-1806.09 through 47-1806.09f shall apply for the income tax years beginning after December 31, 2002.
(b)An eligible resident shall apply for the tax credit…#
(b) An eligible resident shall apply for the tax credit under § 47-1806.09a using an application form to be developed by the Office of Tax and Revenue. For tax year 2003, this form shall be developed by the Chief Financial Officer by April 1, 2004.