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D.C. Code § 47-3703

Tax on transfer of taxable estate of nonresidents; property of nonresident defined.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate having its taxable situs in the District.

# (b)

For every nonresident decedent dying before January 1, 2016, the tax shall be an amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which the District has jurisdiction for estate tax purposes and the denominator of which is the value of the decedent’s gross estate.
(b-1) For every nonresident decedent dying after December 31, 2015, the tax shall be an amount computed by multiplying the tax determined under § 47-3702(a-1) by a fraction, the numerator of which shall be the value of that part of the gross estate that has its taxable situs in the District and the denominator of which shall be the value of the nonresident decedent’s gross estate.

# (c)

Repealed.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (23 sections)
  1. 47-3701 · Definitions.
  2. 47-3702 · Tax on transfer of taxable estate of residents; amounts;…
  3. 47-3703 · Tax on transfer of taxable estate of nonresidents; property…
  4. 47-3704 · Authority for Mayor to compromise tax.
  5. 47-3705 · Filing returns; payment of tax due.
  6. 47-3706 · Jeopardy assessments.
  7. 47-3707 · Authority for Mayor to file.
  8. 47-3708 · Amended returns.
  9. 47-3709 · Testimony; production of books and records.
  10. 47-3710 · Certification of payment by Mayor.
  11. 47-3711 · Lien for taxes.
  12. 47-3712 · Liability of personal representative.
  13. 47-3713 · Duty of personal representative.
  14. 47-3714 · Apportionment required.
  15. 47-3715 · Monthly report of Register of Wills.
  16. 47-3716 · Final account.
  17. 47-3717 · Authority of Mayor to determine tax; deficiencies in tax.
  18. 47-3718 · Penalties.
  19. 47-3719 · Secrecy of returns.
  20. 47-3720 · Rules.
  21. 47-3721 · Report by Mayor concerning amendment, repeal, or replacement…
  22. 47-3722 · Effect of repealers.
  23. 47-3723 · Applicability.
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