D.C. Code § 47-3716
Final account.
No final account in any probate proceeding of a personal representative who is required to file a federal estate tax return shall be approved by the court unless the court finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no tax is due.
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.