The Mayor shall issue rules necessary to carry out the provisions of this chapter and to provide for the granting of extensions of time within which to perform the duties imposed by this chapter, in accordance with subchapter I of Chapter 5 of Title 2.
(Feb. 24, 1987, D.C. Law 6-168, § 21, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3720.
Delegation of authority pursuant to Law 6-168, see Mayor’s Order 87-90, April 20, 1987.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]