Section 9-209. COMPUTING NON-RESIDENT ESTATE TAXES: AN EXAMPLE

 

209.1The following is an example of the method to be used in computing taxes imposed by § 5 of Article 2 of the Act: Assume that a decedent who was not domiciled at the time of his death in the District left the following estate:

 

Real estate and tangible personal property situated in the District	$ 50,000.00;
Assets in the State in which decedent was domiciled	250,000.00
Total estate	$ 300,000.00
The federal estate tax, under the 1926 Federal Revenue Act	4,500.00
The maximum credit of 80% of this tax against which the estate may apply inheritance, estate, and succession taxes	3,600.00
Assume that the estate paid inheritance taxes of $ 300 to the District and inheritance taxes of $ 500 in another jurisdiction	800.00
Balance of 80% credit ($ 3,600 • $ 800)	2,800.00
One-sixth (ratio of real estate and tangible personal property in the District of the total estate) of $ 2,800 is the estate tax assessable by the District	466.67

 

source

Commissioners' Order 299-637/12, effective June 14, 1944, 16 DCRR § 409.