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Code of the District of Columbia
Title 47
Chapter 37
Inheritance and Estate Taxes.
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47-3701
Definitions.
47-3702
Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
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Repealed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.
47-3708
Amended returns.
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Repealed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Repealed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.
47-3716
Final account.
47-3717
Authority of Mayor to determine tax; deficiencies in tax.
47-3718
Penalties.
Repealed
47-3719
Secrecy of returns.
47-3720
Rules.
47-3721
Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
47-3722
Effect of repealers.
47-3723
Applicability.
Repealed