Section 9-3700. GENERAL PROVISIONS

 

3700.1The provisions of this chapter are adopted under authority of § 21 of the Inheritance and Estate Tax Revision Act of 1986, as amended, effective February 24, 1987 (D.C. Law 6-168; 22 DCR 7008).

 

3700.2In accordance with Mayor's Order 87-90, the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office") is constituted the representative of the Mayor for the supervision and enforcement of the Inheritance and Estate Tax Revision Act of 1986, as the same may be amended from time to time.

 

3700.3References in this chapter to sections of the "Act" are to sections of the Inheritance and Estate Tax Revision Act of 1986, as amended, effective 24, 1987 (D.C. Law 6-168; 33 DCR 7008).

 

3700.4This chapter shall apply only to estates of persons dying after March 31, 1987, and subject to the provisions of the Act.

 

3700.5All estates of persons dying on or before March 31, 1987, shall be governed by the rules contained in Chapter 2 of this title.

 

authority

Unless otherwise noted, the authority for this chapter is §21 of the Inheritance and Estate Tax Revision Act of 1986, as amended, effective February 24, 1987 (D.C. Law 6-168, D.C. Code §47-3701), and Mayor's Order 87-90 dated April 20, 1987).

source

Final Rulemaking published at 35 DCR 2353 (April 1, 1988).

EditorNote

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."