Inheritance and Estate Taxes. | Midpage

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Code of the District of Columbia

Chapter 37

Inheritance and Estate Taxes.

47-3701Definitions.47-3702Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.47-3703Tax on transfer of taxable estate of nonresidents; property of nonresident defined.47-3704Authority for Mayor to compromise tax.47-3705Filing returns; payment of tax due.47-3707Authority for Mayor to file.47-3708Amended returns.47-3710Certification of payment by Mayor.47-3712Liability of personal representative.47-3713Duty of personal representative.47-3714Apportionment required.47-3715Monthly report of Register of Wills.47-3716Final account.47-3717Authority of Mayor to determine tax; deficiencies in tax.47-3719Secrecy of returns.47-3720Rules.47-3721Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.47-3722Effect of repealers.