The tax, interest, and penalties imposed by this chapter shall be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the beneficiaries or creditors without having paid or secured the tax, interest, or penalties due pursuant to this chapter, he or she shall be personally liable for the tax, interest, and penalties so due, or so much of the tax, interest, and penalties as may remain due and unpaid, to the full extent of any property belonging to the person or estate that may have or will come into his or her custody or control.
(Feb. 24, 1987, D.C. Law 6-168, § 13, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3712.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]