D.C. Code § 47-3713
Duty of personal representative.
The personal representative of every decedent subject to the tax imposed by this chapter shall, before distribution of the estate, pay to the Mayor any taxes, penalties, and interest due under this chapter. The taxes, penalties, and interest shall be paid by the personal representative to the extent of assets subject to his or her control. Each payment shall be applied, first, to any interest due on the tax, second, to any penalty imposed by this chapter, and then the balance, if any, to the tax.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (23 sections)
- 47-3701 · Definitions.
- 47-3702 · Tax on transfer of taxable estate of residents; amounts;…
- 47-3703 · Tax on transfer of taxable estate of nonresidents; property…
- 47-3704 · Authority for Mayor to compromise tax.
- 47-3705 · Filing returns; payment of tax due.
- 47-3706 · Jeopardy assessments.
- 47-3707 · Authority for Mayor to file.
- 47-3708 · Amended returns.
- 47-3709 · Testimony; production of books and records.
- 47-3710 · Certification of payment by Mayor.
- 47-3711 · Lien for taxes.
- 47-3712 · Liability of personal representative.
- 47-3713 · Duty of personal representative.
- 47-3714 · Apportionment required.
- 47-3715 · Monthly report of Register of Wills.
- 47-3716 · Final account.
- 47-3717 · Authority of Mayor to determine tax; deficiencies in tax.
- 47-3718 · Penalties.
- 47-3719 · Secrecy of returns.
- 47-3720 · Rules.
- 47-3721 · Report by Mayor concerning amendment, repeal, or replacement…
- 47-3722 · Effect of repealers.
- 47-3723 · Applicability.