2015 District of Columbia Code
Division VIII - General Laws.
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees.
Chapter 18 - Income and Franchise Taxes.
Subchapter IX - Tax on Estates and Trusts.
§ 47-1809.02. Tax on estates and trusts -- Effect of residence or situs of fiduciary.

DC Code § 47-1809.02 (2015) What's This?

The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of ยง 47-1809.01.

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