Inheritance and Estate Taxes

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Inheritance and Estate Taxes

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Section
47–3701

Definitions

Section
47–3702

Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined

Section
47–3703

Tax on transfer of taxable estate of nonresidents; property of nonresident defined

Section
47–3704

Authority for Mayor to compromise tax

Section
47–3705

Filing returns; payment of tax due

Section
47–3706

Jeopardy assessments. [Repealed]

Section
47–3707

Authority for Mayor to file

Section
47–3708

Amended returns

Section
47–3709

Testimony; production of books and records. [Repealed]

Section
47–3710

Certification of payment by Mayor

Section
47–3711

Lien for taxes. [Repealed]

Section
47–3712

Liability of personal representative

Section
47–3713

Duty of personal representative

Section
47–3714

Apportionment required

Section
47–3715

Monthly report of Register of Wills

Section
47–3716

Final account

Section
47–3717

Authority of Mayor to determine tax; deficiencies in tax

Section
47–3718

Penalties. [Repealed]

Section
47–3719

Secrecy of returns

Section
47–3720

Rules

Section
47–3721

Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954

Section
47–3722

Effect of repealers

Section
47–3723

Applicability. [Repealed]