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2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
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.
Universal Citation: DC Code § 47–1809.02 (2018)
The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-1809.2.
1973 Ed., § 47-1577a.
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