™Your Policy Risk Impact Agent
63 chapters · 1,422 sections in this title.
D.C. Code § 47-3701 Definitions
7.7K chars
For the purpose of this chapter, the term: (1)(A) "Cost-of-living adjustment" means the ratio of CPI for the preceding calendar year and the CPI for the base year. (B) For the purposes of this paragraph, the term: (i) "Base year" means the calendar year beginning January 1, 2017.…
D.C. Code § 47-3702 Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
3.2K chars
(a) A tax in the amount of the federal credit is imposed on the transfer of the taxable estate having its taxable situs in the District of every resident decedent dying after March 31, 1987, but before January 1, 2016, subject, where applicable, to the credit provided for in subs…
D.C. Code § 47-3703 Tax on transfer of taxable estate of nonresidents; property of nonresident defined
0.9K chars
(a) A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate having its taxable situs in the District. (b) For every nonresident decedent dying before January 1, 2016, the tax shall be an amount computed by multiplyi…
D.C. Code § 47-3704 Authority for Mayor to compromise tax
0.3K chars
In all cases in which the Mayor claims that a decedent was domiciled in the District at the time of his or her death and the taxing authorities of a state or states make a similar claim with respect to their state or states, the Mayor may compromise the taxes imposed by this chap…
