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us-dc/statute/47/chapter-37 — Inheritance and Estate Taxes. · Axiom

Axiom
District of Columbia
Statutes
Title 47

Inheritance and Estate Taxes.

23 sections

Definitions.
Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.
Tax on transfer of taxable estate of nonresidents; property of nonresident defined.
Authority for Mayor to compromise tax.
Filing returns; payment of tax due.
Jeopardy assessments.
Authority for Mayor to file.
Amended returns.
Testimony; production of books and records.
Certification of payment by Mayor.
Lien for taxes.
Liability of personal representative.
Duty of personal representative.
Apportionment required.
Monthly report of Register of Wills.
Final account.
Authority of Mayor to determine tax; deficiencies in tax.
Penalties.
Secrecy of returns.
Rules.
Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954.
Effect of repealers.
Applicability.