In all cases in which the Mayor claims that a decedent was domiciled in the District at the time of his or her death and the taxing authorities of a state or states make a similar claim with respect to their state or states, the Mayor may compromise the taxes imposed by this chapter.
(Feb. 24, 1987, D.C. Law 6-168, § 5, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3704.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 37 - Inheritance and Estate Taxes
§ 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 [Repealed]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
§ 47–3709. 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 [Repealed]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 [Repealed]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
§ 47–3717. Authority of Mayor to determine tax; deficiencies in tax
§ 47–3718. Penalties. [Repealed]