District of Columbia · Statutes
Chapter 37. Inheritance and Estate Taxes.
23 sections
23 sections
- D.C. Code § 47-3701Definitions.
- D.C. Code § 47-3702Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
- D.C. Code § 47-3703Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
- D.C. Code § 47-3704Authority for Mayor to compromise tax.
- D.C. Code § 47-3705Filing returns; payment of tax due.
- D.C. Code § 47-3706Jeopardy assessments.Repealed
- D.C. Code § 47-3707Authority for Mayor to file.
- D.C. Code § 47-3708Amended returns.
- D.C. Code § 47-3709Testimony; production of books and records.Repealed
- D.C. Code § 47-3710Certification of payment by Mayor.
- D.C. Code § 47-3711Lien for taxes.Repealed
- D.C. Code § 47-3712Liability of personal representative.
- D.C. Code § 47-3713Duty of personal representative.
- D.C. Code § 47-3714Apportionment required.
- D.C. Code § 47-3715Monthly report of Register of Wills.
- D.C. Code § 47-3716Final account.
- D.C. Code § 47-3717Authority of Mayor to determine tax; deficiencies in tax.
- D.C. Code § 47-3718Penalties.Repealed
- D.C. Code § 47-3719Secrecy of returns.
- D.C. Code § 47-3720Rules.
- D.C. Code § 47-3721Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
- D.C. Code § 47-3722Effect of repealers.
- D.C. Code § 47-3723Applicability.Repealed