Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 37 - INHERITANCE AND ESTATE TAXES
Section 47-3704 - Authority for Mayor to compromise tax

D.C. Code § 47-3704

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Current through codified legislation effective October 30, 2024
Section 47-3704 - Authority for Mayor to compromise tax

In all cases in which the Mayor claims that a decedent was domiciled in the District at the time of his or her death and the taxing authorities of a state or states make a similar claim with respect to their state or states, the Mayor may compromise the taxes imposed by this chapter.

D.C. Code § 47-3704

Feb. 24, 1987, D.C. Law 6-168, § 5, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.