Subchapter
Inheritance Tax
- D.C. Code § 47-1901— Imposition of tax
- D.C. Code § 47-1902— Tax based on market value -- Appraisal
- D.C. Code § 47-1903— Appraisal deemed true value; tax to be lien; exceptions
- D.C. Code § 47-1904— Report by decedent’s personal representative; contents; Payment
- D.C. Code § 47-1905— Collection of tax from distributive share
- D.C. Code § 47-1906— Property not under control of personal representative
- D.C. Code § 47-1907— Life and future estates; payment of tax; lien