Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 19 - Inheritance and Estate Taxes. [Repealed] (Subchapter I to Subchapter III) > Subchapter II - Estate Tax. [Repealed] (Section 47-1911 and Section 47-1918) > Section 47-1911 - Imposition of tax; additional levy on transfers; credits; restriction; tax not to exceed difference between maximum credit and levy by states; benefits to District; tax on transfer o

Section 47-1911 - Imposition of tax; additional levy on transfers; credits; restriction; tax not to exceed difference between maximum credit and levy by states; benefits to District; tax on transfer o

Imposition of tax; additional levy on transfers; credits; restriction; tax not to exceed difference between maximum credit and levy by states; benefits to District; tax on transfer of nonresidents' real and personal property; executor to file copy of federal return with Assessor; assessment on basis of return; tax payable within 17 months. [Repealed]

CREDIT(S)

(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., §§ 47-1911 to 47-1918.
Legislative History of Laws
For legislative history of D.C. Law 6-168, see Historical and Statutory Notes following § 47-1901.

Current through September 13, 2012