[Repealed].
(Feb. 24, 1987, D.C. Law 6-168, § 25, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Feb. 26, 2015, D.C. Law 20-155, § 7012(f)(5), 61 DCR 9990.)
1981 Ed., § 47-3723.
For temporary (90 days) repeal of this section, see § 7022(f)( 5) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) repeal of this section, see § 7012(f)( 5) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) repeal of this section, see § 7012(f)( 5) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) repeal of this section, see § 7022(f)(5) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) repeal of this section, see § 7012(f)(5) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) repeal of this section, see § 7012(f)(5) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]