D.C. Mun. Regs. tit. 9, r. 9-210
After the death of one of the joint holders of a safe deposit box in any bank, trust company, or under the custody or control of any person, the safe deposit box shall not be opened by any person other than the executor, administrator, or collector of the estate of the decedent appointed by the U.S. District Court (D.C.) without giving the Deputy Chief Financial Officer at least ten (10) days prior notice of the date, time, and place of the contemplated or intended opening.
The safe deposit box shall not be opened prior to the time specified in the notice (except by the executor, administrator, or collector), unless the safe deposit box is opened before the time in the notice in the presence of the Deputy Chief Financial Officer (or the Deputy Chief Financial Officer's representative) under an arrangement with the Deputy Chief Financial Officer for that purpose.
If the Deputy Chief Financial Officer is present at the time and place specified in the notice, and the safe deposit box, for any reason, cannot be opened, that safe deposit box shall not be opened without a new ten (10) day notice as provided in § 210.1.
After examination of the entire contents of the safe deposit box by the Deputy Chief Financial Officer, the Deputy Chief Financial Officer shall issue a written order authorizing the bank or other lessor of the box to deliver the entire contents of the box to the survivor without any liability on the part of the lessor for the payment of the tax imposed on account of the transfer of the contents of the box.
If the Deputy Chief Financial Officer is not present at the time and place specified in the notice, the safe deposit box may be opened, in which event, the lessor of the safe deposit box shall be liable for the payment of any taxes assessed on account of the transfer of the contents of the box, and the lessor shall accurately list and describe the contents of the safe deposit box on the statement to the Deputy Chief Financial Officer.
All property in any such safe deposit box shall be presumed to be the property of the decedent where ownership is not established to the satisfaction of the Deputy Chief Financial Officer.
D.C. Mun. Regs. tit. 9, r. 9-210