D.C. Code § 47-1925
Enforcement
Repealed.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (31 sections)
- 47-1901 · Imposition of tax
- 47-1902 · Tax based on market value -- Appraisal
- 47-1903 · Appraisal deemed true value; tax to be lien; exceptions
- 47-1904 · Report by decedent’s personal representative; contents;…
- 47-1905 · Collection of tax from distributive share
- 47-1906 · Property not under control of personal representative
- 47-1907 · Life and future estates; payment of tax; lien
- 47-1911 · Imposition of tax; additional levy on transfers
- 47-1912 · Credits; restriction
- 47-1913 · Tax not to exceed difference between maximum credit and levy…
- 47-1914 · Benefits to District
- 47-1915 · Tax on transfer of nonresidents’ real and personal property
- 47-1916 · Executor to file copy of federal return with Assessor
- 47-1917 · Assessment on basis of return
- 47-1918 · Tax payable within 17 months
- 47-1921 · Liability of bond for assessments; limitation
- 47-1922 · Monthly report of names of decedents by Register of Wills
- 47-1923 · Administration; testimony; production of books and records
- 47-1924 · Arrears
- 47-1925 · Enforcement
- 47-1926 · Failure to file return; false return; penalty
- 47-1927 · Wilful failure to pay taxes, make return; additional penalty
- 47-1928 · Release of lien
- 47-1929 · Transfers of assets; notice; portion retained to pay tax;…
- 47-1930 · Internal Revenue Service to supply information to Mayor
- 47-1931 · Assessor to determine tax if return not filed when due
- 47-1932 · Assessor may compound and settle tax
- 47-1933 · Definitions
- 47-1934 · Situs of intangibles; trust estates; aliens
- 47-1935 · Compromise and settlement of taxes
- 47-1936 · Secrecy of returns