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

D.C. Code § 47-3704: Authority for Mayor to compromise tax.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 37. Inheritance and Estate Taxes.

In all cases in which the Mayor claims that a decedent was domiciled in the District at the time of his or her death and the taxing authorities of a state or states make a similar claim with respect to their state or states, the Mayor may compromise the taxes imposed by this chapter.

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

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