{"data":{"id":"us-dc/d.c.-code-47-3716","jurisdiction":"us-dc","citation":"D.C. Code § 47-3716","heading":"Final account.","body":"No final account in any probate proceeding of a personal representative who is required to file a federal estate tax return shall be approved by the court unless the court finds that the tax imposed on the property by this chapter, including applicable interest, has been paid in full or that no tax is due.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 37. Inheritance and Estate Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-3716","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"c9a04314848ccda0f00305fde83709f08c2b72d021572b59d5ba7eba3e31763a","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-3715","next":"us-dc/d.c.-code-47-3717"},"notice":"GroundRules: Original legal text. Not legal advice."}