There is a newer version of the District of Columbia Code
2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 37 — INHERITANCE AND ESTATE TAXES
- 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 [Repealed].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 [Repealed].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 [Repealed].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 [Repealed].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.
Disclaimer: These codes may not be the most recent version. The District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.