District of Columbia · Statutes
Chapter 19. Inheritance and Estate Taxes. [Repealed].
31 sections
31 sections
- D.C. Code § 47-1901Imposition of tax.Repealed
- D.C. Code § 47-1902Tax based on market value -- Appraisal.Repealed
- D.C. Code § 47-1903Appraisal deemed true value; tax to be lien; exceptions.Repealed
- D.C. Code § 47-1904Report by decedent’s personal representative; contents; Payment.Repealed
- D.C. Code § 47-1905Collection of tax from distributive share.Repealed
- D.C. Code § 47-1906Property not under control of personal representative.Repealed
- D.C. Code § 47-1907Life and future estates; payment of tax; lien.Repealed
- D.C. Code § 47-1911Imposition of tax; additional levy on transfers.Repealed
- D.C. Code § 47-1912Credits; restriction.Repealed
- D.C. Code § 47-1913Tax not to exceed difference between maximum credit and levy by states.Repealed
- D.C. Code § 47-1914Benefits to District.Repealed
- D.C. Code § 47-1915Tax on transfer of nonresidents’ real and personal property.Repealed
- D.C. Code § 47-1916Executor to file copy of federal return with Assessor.Repealed
- D.C. Code § 47-1917Assessment on basis of return.Repealed
- D.C. Code § 47-1918Tax payable within 17 months.Repealed
- D.C. Code § 47-1921Liability of bond for assessments; limitation.Repealed
- D.C. Code § 47-1922Monthly report of names of decedents by Register of Wills.Repealed
- D.C. Code § 47-1923Administration; testimony; production of books and records.Repealed
- D.C. Code § 47-1924Arrears.Repealed
- D.C. Code § 47-1925Enforcement.Repealed
- D.C. Code § 47-1926Failure to file return; false return; penalty.Repealed
- D.C. Code § 47-1927Wilful failure to pay taxes, make return; additional penalty.Repealed
- D.C. Code § 47-1928Release of lien.Repealed
- D.C. Code § 47-1929Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate.Repealed
- D.C. Code § 47-1930Internal Revenue Service to supply information to Mayor.Repealed
- D.C. Code § 47-1931Assessor to determine tax if return not filed when due.Repealed
- D.C. Code § 47-1932Assessor may compound and settle tax.Repealed
- D.C. Code § 47-1933Definitions.Repealed
- D.C. Code § 47-1934Situs of intangibles; trust estates; aliens.Repealed
- D.C. Code § 47-1935Compromise and settlement of taxes.Repealed
- D.C. Code § 47-1936Secrecy of returns.Repealed