Chapter 37 - INHERITANCE AND ESTATE TAXES
- Section 47-3701 - Definitions
- Section 47-3702 - Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
- Section 47-3703 - Tax on transfer of taxable estate of nonresidents; property of nonresident defined
- Section 47-3704 - Authority for Mayor to compromise tax
- Section 47-3705 - Filing returns; payment of tax due
- Section 47-3706 - Jeopardy assessments. [Repealed]
- Section 47-3707 - Authority for Mayor to file
- Section 47-3708 - Amended returns
- Section 47-3709 - Testimony; production of books and records. [Repealed]
- Section 47-3710 - Certification of payment by Mayor
- Section 47-3711 - Lien for taxes. [Repealed]
- Section 47-3712 - Liability of personal representative
- Section 47-3713 - Duty of personal representative
- Section 47-3714 - Apportionment required
- Section 47-3715 - Monthly report of Register of Wills
- Section 47-3716 - Final account
- Section 47-3717 - Authority of Mayor to determine tax; deficiencies in tax
- Section 47-3718 - Penalties. [Repealed]
- Section 47-3719 - Secrecy of returns
- Section 47-3720 - Rules
- Section 47-3721 - Report by Mayor concerning amendment, repeal, or replacement of Internal Revenue Code of 1954
- Section 47-3722 - Effect of repealers
- Section 47-3723 - [Repealed]