Chapter 19. Inheritance and Estate Taxes.[Repealed]

Subchapter I. Inheritance Tax.[Repealed] Back to Top
§§ 47-1901 to 47-1907. Imposition of tax;  tax based on market value;  appraisal;  appraisal deemed true value;  tax to be lien;  exceptions;  report by decedent's personal representative;  contents;  payment;  collection of tax from distributive share;  property not under control of personal representative;  life and future estates;  payment of tax;  lien.[Repealed]
Subchapter II. Estate Tax.[Repealed] Back to Top
§§ 47-1911 to 47-1918. 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executor to file copy of federal return with Assessor; assessment on basis of return; tax payable within 17 months.[Repealed]
Subchapter III. Miscellaneous Provisions.[Repealed] Back to Top
§§ 47-1921 to 47-1936. Liability of bond for assessments; limitation; monthly report of names of decedents by Register of Wills; administration; testimony; production of books and records; arrears; enforcement; failure to file return; false return; penalty; wilful failure to pay taxes, make return; additional penalty; release of lien; transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate; Internal Revenue Service to supply information to Mayor; Assessor to determine tax if return not filed when due; Assessor may compound and settle tax; definitions; situs of intangibles; trust estates; aliens; compromise and settlement of taxes; secrecy of returns.[Repealed]