D.C. Mun. Regs. tit. 9, r. 9-3799
Words and phrases defined in § 2 of the Act shall have the same meaning when used in this chapter. In addition, the following words and phrases shall have the meaning ascribed:
Business use intangible personal property - is intangible personal property used by the decedent in a trade or business in the District. It includes, by way of illustration and not by way of limitation, notes, accounts receivable, bank accounts, patents and other choses in action. Ownership of an interest in a corporation or partnership in the District does not in itself establish the use of intangible personal property in a trade or business in the District.
Deputy Chief Financial Officer - the Deputy Chief Financial Officer of the Office of Tax and Revenue, or his or her designee, agent or representative.
District estate tax - the tax imposed by the Act.
Intangible personal property - includes by way of illustration and not by way of limitation, stocks, bonds, notes (whether secured or unsecured), bank deposits, accounts receivable, trademarks, copyrights, patents, good will, partnership interests, life insurance policies and other choses in action.
Person - includes a natural person, corporation, association, partnership, joint venture, joint stock company, syndicate, estate or trust, or any other entity under which business or other activities may be conducted, and any government, political subdivision, governmental agency, or local governmental agency.
Person interested in the estate - any person including a personal representative, guardian, or trust entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent, any property or interest therein, or any benefit whatsoever with respect to any such property or interest, included in the decedent's gross estate, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power or relinquishment of power.
Resident - is synonymous with the word "domiciliary" and the word "residence" is synonymous with the word "domicile."
Tangible personal property - includes, by way of illustration and not by way of limitation, cash, goods, wares, merchandise, vehicles, and all other things corporeal.
D.C. Mun. Regs. tit. 9, r. 9-3799