§ 47-1809.02. Tax on estates and trusts--Effect of residence or situs of fiduciary.

Current through October 23, 2012

The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47- 1809.01.

                
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(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 47-1809.2.

1973 Ed., § 47-1577a.