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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-37. ESTATE TAX |
| Section 9-3700. GENERAL PROVISIONS |
| Section 9-3701. FACTORS IN DETERMINING RESIDENCE |
| Section 9-3702. COMPUTATION OF TAX |
| Section 9-3703. DETERMINATION OF TAXABLE SITUS |
| Section 9-3704. APPORTIONMENT |
| Section 9-3705. FILING RETURNS AND PAYMENT OF TAX |
| Section 9-3706. FAILURE TO FILE OR PAY TIMELY, OR FILING OF FALSE RETURN |
| Section 9-3707. LIEN AND CERTIFICATES |
| Section 9-3799. DEFINITIONS |