 |
D.C. Municipal Regulations (Last Updated: September 13, 2017) |
 |
Title 9. TAXATION AND ASSESSMENTS |
|
Chapter 9-37. ESTATE TAX |
Section 9-3707. LIEN AND CERTIFICATES
-
3707.1The lien imposed by the Act on the decedent's property shall not be valid as against any purchaser, mortgagee, pledgee or other holder of a security interest for a full and adequate consideration in money or money's worth. Property, consideration or proceeds received as a result of any sale, mortgage, pledge or granting of a security interest shall remain subject to the lien imposed by D.C. Code § 47-3711.
3707.2The Deputy Chief Financial Officer shall issue no releases of lien.
3707.3Except as provided in § 3707.5, if the Deputy Chief Financial Officer is satisfied that no liability for tax, penalty or interest exists, or that all tax, penalty and interest liabilities have been fully discharged or provided for, the Deputy Chief Financial Officer shall, upon request by the personal representative, issue a certificate in accordance with § 11 of the Act.
3707.4Issuance of a certificate shall discharge the personal representative from personal liability for the tax, penalty and interest imposed under the Act.
3707.5The Deputy Chief Financial Officer shall not provide a certificate when no District estate tax return is required to be filed.