Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

D.C. Code § 47-1901 Imposition of tax

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D.C. Code § 47-1902 Tax based on market value -- Appraisal

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D.C. Code § 47-1903 Appraisal deemed true value; tax to be lien; exceptions

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D.C. Code § 47-1904 Report by decedent’s personal representative; contents; Payment

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D.C. Code § 47-1905 Collection of tax from distributive share

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D.C. Code § 47-1906 Property not under control of personal representative

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D.C. Code § 47-1907 Life and future estates; payment of tax; lien

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D.C. Code § 47-1911 Imposition of tax; additional levy on transfers

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D.C. Code § 47-1912 Credits; restriction

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D.C. Code § 47-1913 Tax not to exceed difference between maximum credit and levy by states

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D.C. Code § 47-1914 Benefits to District

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D.C. Code § 47-1915 Tax on transfer of nonresidents’ real and personal property

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D.C. Code § 47-1916 Executor to file copy of federal return with Assessor

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D.C. Code § 47-1917 Assessment on basis of return

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D.C. Code § 47-1918 Tax payable within 17 months

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D.C. Code § 47-1921 Liability of bond for assessments; limitation

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D.C. Code § 47-1922 Monthly report of names of decedents by Register of Wills

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D.C. Code § 47-1923 Administration; testimony; production of books and records

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D.C. Code § 47-1924 Arrears

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D.C. Code § 47-1925 Enforcement

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D.C. Code § 47-1926 Failure to file return; false return; penalty

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D.C. Code § 47-1927 Wilful failure to pay taxes, make return; additional penalty

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D.C. Code § 47-1928 Release of lien

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D.C. Code § 47-1929 Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate

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D.C. Code § 47-1930 Internal Revenue Service to supply information to Mayor

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D.C. Code § 47-1931 Assessor to determine tax if return not filed when due

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D.C. Code § 47-1932 Assessor may compound and settle tax

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D.C. Code § 47-1933 Definitions

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D.C. Code § 47-1934 Situs of intangibles; trust estates; aliens

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D.C. Code § 47-1935 Compromise and settlement of taxes

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D.C. Code § 47-1936 Secrecy of returns

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