Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 19 - Inheritance and Estate Taxes. [Repealed] (Subchapter I to Subchapter III) > Subchapter III - Miscellaneous Provisions. [Repealed] (Section 47-1921 and Section 47-1936) > Section 47-1921 - Liability of bond for assessments; limitation; monthly report of names of decedents by Register of Wills; administration; testimony; production of books and records; arrears; enforce

Section 47-1921 - Liability of bond for assessments; limitation; monthly report of names of decedents by Register of Wills; administration; testimony; production of books and records; arrears; enforce

Liability of bond for assessments; limitation; monthly report of names of decedents by Register of Wills; administration; testimony; production of books and records; arrears; enforcement; failure to file return; false return; penalty; wilful failure to pay taxes, make return; additional penalty; release of lien; transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate; Internal Revenue Service to supply information to Mayor; Assessor to determine tax if return not filed when due; Assessor may compound and settle tax; definitions; situs of intangibles; trust estates; aliens; compromise and settlement of taxes; secrecy of returns. [Repealed]

CREDIT(S)

(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)

HISTORICAL AND STATUTORY NOTES

Legislative History of Laws
For legislative history of D.C. Law 6-168, see Historical and Statutory Notes following § 47-1901.

Current through September 13, 2012