District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 37 - Inheritance and Estate Taxes

§ 47–3701. Definitions - For the purpose of this chapter, the term: (1)(A) "Cost-of-living...

§ 47–3702. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined - (a) A tax in the amount of the federal credit...

§ 47–3703. Tax on transfer of taxable estate of nonresidents; property of nonresident defined - (a) A tax in an amount computed as provided in...

§ 47–3704. Authority for Mayor to compromise tax - In all cases in which the Mayor claims that a...

§ 47–3705. Filing returns; payment of tax due - (a)(1) The personal representative of every estate subject to the...

§ 47–3706. Jeopardy assessments. [Repealed] - Repealed. (Feb. 24, 1987, D.C. Law 6-168, § 7, 33...

§ 47–3707. Authority for Mayor to file - If a person fails to make and file a return...

§ 47–3708. Amended returns - (a) If the personal representative files an amended federal estate...

§ 47–3709. Testimony; production of books and records. [Repealed] - Repealed. (Feb. 24, 1987, D.C. Law 6-168, § 10, 33...

§ 47–3710. Certification of payment by Mayor - When the Mayor is satisfied that the tax liability imposed...

§ 47–3711. Lien for taxes. [Repealed] - Repealed. (Feb. 24, 1987, D.C. Law 6-168, § 12, 33...

§ 47–3712. Liability of personal representative - The tax, interest, and penalties imposed by this chapter shall...

§ 47–3713. Duty of personal representative - The personal representative of every decedent subject to the tax...

§ 47–3714. Apportionment required - (a) Except as may be otherwise provided in the decedent’s...

§ 47–3715. Monthly report of Register of Wills - The Register of Wills shall report to the Mayor on...

§ 47–3716. Final account - No final account in any probate proceeding of a personal...

§ 47–3717. Authority of Mayor to determine tax; deficiencies in tax - (a) The Mayor shall have the authority to determine, redetermine,...

§ 47–3718. Penalties. [Repealed] - Repealed. (Feb. 24, 1987, D.C. Law 6-168, § 19, 33...

§ 47–3719. Secrecy of returns - (a) Except as may be necessary for the enforcement of...

§ 47–3720. Rules - The Mayor shall issue rules necessary to carry out the...

§ 47–3721. Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954 - Within 90 days after any amendment, repeal, or replacement of...

§ 47–3722. Effect of repealers - (a) The repeal by this act of any provision of...

§ 47–3723. Applicability. [Repealed] - [Repealed]. (Feb. 24, 1987, D.C. Law 6-168, § 25, 33...