{"data":{"id":"us-dc/d.c.-code-47-1809.02","jurisdiction":"us-dc","citation":"D.C. Code § 47-1809.02","heading":"Tax on estates and trusts — Effect of residence or situs of fiduciary.","body":"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.","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/47-1809.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"149a1090d617c615d73159c74cdd99c29fce1e25f5377bee29e7a81cc30d7137","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1809.01","next":"us-dc/d.c.-code-47-1809.03"},"notice":"GroundRules: Original legal text. Not legal advice."}