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D.C. Code § 47-3708

Amended returns.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

If the personal representative files an amended federal estate tax return, he or she shall, within 30 days after filing the amended federal estate tax return, file with the Mayor an amended return covering the tax imposed by this chapter, accompanying the amended return with a copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this chapter pursuant to the amended return, he or she shall pay the tax, together with interest in accordance with § 47-4201.01 at the time of filing the amended return.

# (b)

If, upon final determination of the federal estate tax due, a deficiency is assessed, the personal representative shall within 30 days after this determination give written notice of the deficiency to the Mayor. If any additional tax is due under this chapter by reason of this determination, the personal representative shall pay the additional tax, together with interest in accordance with § 47-4201.01 at the time of filing the notice.

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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