{"data":{"id":"us-dc/d.c.-code-47-1809.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-1809.01","heading":"Tax on estates and trusts — Residency definitions.","body":"For the purposes of this subchapter, estates and trusts are: (1) Resident estates or trusts, or (2) nonresident estates or trusts. If the decedent was at the time of his death domiciled within the District, his estate is a resident estate, and any trust created by his will is a resident trust. If the decedent was not at the time of his death domiciled within the District, his estate is a nonresident estate, and any trust created by his will is a nonresident trust. If the creator of a trust was at the time the trust was created domiciled within the District, or if the trust consists of property of a person domiciled within the District, the trust is a resident trust. If the creator of the trust was not at the time the trust was created domiciled within the District, the trust is a nonresident trust. If the trust resulted from the dissolution of a corporation organized under the laws of the District of Columbia the trust is a resident trust. If the trust resulted from the dissolution of a foreign corporation, the trust is a nonresident trust.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter IX. Tax on Estates and Trusts."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1809.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"3e28be94288eb9597f7828936f13f8fc32589f08c7c182936780b033a12ac3e3","source_id":"us-dc","stale":true,"prev":"us-dc/d.c.-code-47-1808.15","next":"us-dc/d.c.-code-47-1809.02"},"notice":"GroundRules: Original legal text. Not legal advice."}