1. (a) A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate having its taxable situs in the District.
2. (b) For every nonresident decedent dying before January 1, 2016, the tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which the District has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent’s gross estate.
3. (b-1) For every nonresident decedent dying after December 31, 2015, the tax shall be an amount computed by multiplying the tax determined under § 47-3702(a-1) by a fraction, the numerator of which shall be the value of that part of the gross estate that has its taxable situs in the District and the denominator of which shall be the value of the nonresident decedent’s gross estate.
4. (c) Repealed.

History

Feb. 24, 1987, D.C. Law 6-168, § 4, 33 DCR 7008

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Feb. 26, 2015, D.C. Law 20-155, § 7012(f)(3), 61 DCR 9990

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7012(f)(3) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, see § 7012(f)(3) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, see § 7022(f)(3) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

Effect of Amendments

The 2015 amendment by D.C. Law 20-155 added “For every nonresident decedent dying before January 1, 2016” in (b); added (b-1); and repealed (c).

Prior Codifications

1981 Ed., § 47-3703.