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61 chapters · 1,419 sections in this title.
D.C. Code § 47-3701 Definitions
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For the purpose of this chapter, the term: (1) “Council” means the Council of the District of Columbia. (2) “Decedent” means a deceased person who died on or after April 1, 1987. (3) “District” means the District of Columbia. (3A) “Domestic partner” shall have the same meaning as…
D.C. Code § 47-3702 Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
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(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
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(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
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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…
