The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
D.C. Code § 47-1809.02
Tax on estates and trusts — Effect of residence or situs of fiduciary
July 16, 1947, 61 Stat. 347, ch. 258, art
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.