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2019 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 37 - Inheritance and Estate Taxes.
- § 47–3701. Definitions.
- § 47–3702. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
- § 47–3703. Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
- § 47–3704. Authority for Mayor to compromise tax.
- § 47–3705. Filing returns; payment of tax due.
- § 47–3706. Jeopardy assessments. [Repealed]
- § 47–3707. Authority for Mayor to file.
- § 47–3708. Amended returns.
- § 47–3709. Testimony; production of books and records. [Repealed]
- § 47–3710. Certification of payment by Mayor.
- § 47–3711. Lien for taxes. [Repealed]
- § 47–3712. Liability of personal representative.
- § 47–3713. Duty of personal representative.
- § 47–3714. Apportionment required.
- § 47–3715. Monthly report of Register of Wills.
- § 47–3716. Final account.
- § 47–3717. Authority of Mayor to determine tax; deficiencies in tax.
- § 47–3718. Penalties. [Repealed]
- § 47–3719. Secrecy of returns.
- § 47–3720. Rules.
- § 47–3721. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
- § 47–3722. Effect of repealers.
- § 47–3723. Applicability. [Repealed]
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