D.C. Mun. Regs. tit. 9, ch. 37 – Estate Tax | Midpage

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District of Columbia Municipal Regulations

Chapter 9-37

D.C. Mun. Regs. tit. 9, ch. 37

Estate Tax

District of Columbia, Office of the Secretary

9-3700General Provisions 9-3701Factors in Determining Residence 9-3702Computation of Tax 9-3703Determination of Taxable Situs 9-3704Apportionment 9-3705Filing Returns and Payment of Tax 9-3706Failure to File or Pay Timely, or Filing of False Return 9-3707Lien and Certificates 9-3799Definitions