Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 18 - INCOME AND FRANCHISE TAXES
Subchapter IX - TAX ON ESTATES AND TRUSTS
Section 47-1809.02 - Tax on estates and trusts - Effect of residence or situs of fiduciary

D.C. Code § 47-1809.02

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Current through codified legislation effective September 18, 2024
Section 47-1809.02 - Tax on estates and trusts - Effect of residence or situs of fiduciary

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.

D.C. Code § 47-1809.02

July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.