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
Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit
Apr. 19, 2002, D.C
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.