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us-dc/statute/47/chapter-19/subchapter-ii — Estate Tax. · Axiom

Axiom
District of Columbia
Statutes
Title 47
§ chapter-19

Estate Tax.

8 sections

Imposition of tax; additional levy on transfers
Credits; restriction
Tax not to exceed difference between maximum credit and levy by states
Benefits to District
Tax on transfer of nonresidents’ real and personal property
Executor to file copy of federal return with Assessor
Assessment on basis of return
Tax payable within 17 months