District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1809.02: Tax on estates and trusts — Effect of residence or situs of fiduciary.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter IX. Tax on Estates and Trusts.

The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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