Chapter
Inheritance and Estate Taxes
- D.C. Code § 47-3701— Definitions
- D.C. Code § 47-3702— Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
- D.C. Code § 47-3703— Tax on transfer of taxable estate of nonresidents; property of nonresident defined
- D.C. Code § 47-3704— Authority for Mayor to compromise tax
- D.C. Code § 47-3705— Filing returns; payment of tax due
- D.C. Code § 47-3706— Jeopardy assessments
- D.C. Code § 47-3707— Authority for Mayor to file
- D.C. Code § 47-3708— Amended returns
- D.C. Code § 47-3709— Testimony; production of books and records
- D.C. Code § 47-3710— Certification of payment by Mayor
- D.C. Code § 47-3711— Lien for taxes
- D.C. Code § 47-3712— Liability of personal representative
- D.C. Code § 47-3713— Duty of personal representative
- D.C. Code § 47-3714— Apportionment required
- D.C. Code § 47-3715— Monthly report of Register of Wills
- D.C. Code § 47-3716— Final account
- D.C. Code § 47-3717— Authority of Mayor to determine tax; deficiencies in tax
- D.C. Code § 47-3718— Penalties
- D.C. Code § 47-3719— Secrecy of returns
- D.C. Code § 47-3720— Rules
- D.C. Code § 47-3721— Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954
- D.C. Code § 47-3722— Effect of repealers
- D.C. Code § 47-3723— Applicability