Chapter 19. Inheritance and Estate Taxes. [Repealed].
Subchapter I. Inheritance Tax.
§ 47–1901. Imposition of tax [Repealed]
Repealed.
§ 47–1902. Tax based on market value -- Appraisal [Repealed]
Repealed.
§ 47–1903. Appraisal deemed true value; tax to be lien; exceptions [Repealed]
Repealed.
§ 47–1904. Report by decedent’s personal representative; contents; Payment [Repealed]
Repealed.
§ 47–1905. Collection of tax from distributive share [Repealed]
Repealed.
§ 47–1906. Property not under control of personal representative [Repealed]
Repealed.
§ 47–1907. Life and future estates; payment of tax; lien [Repealed]
Repealed.
Subchapter II. Estate Tax.
§ 47–1911. Imposition of tax; additional levy on transfers [Repealed]
Repealed.
§ 47–1912. Credits; restriction [Repealed]
Repealed.
§ 47–1913. Tax not to exceed difference between maximum credit and levy by states [Repealed]
Repealed.
§ 47–1914. Benefits to District [Repealed]
Repealed.
§ 47–1915. Tax on transfer of nonresidents’ real and personal property [Repealed]
Repealed.
§ 47–1916. Executor to file copy of federal return with Assessor [Repealed]
Repealed.
§ 47–1917. Assessment on basis of return [Repealed]
Repealed.
§ 47–1918. Tax payable within 17 months [Repealed]
Repealed.
Subchapter III. Miscellaneous Provisions.
§ 47–1921. Liability of bond for assessments; limitation [Repealed]
Repealed.
§ 47–1922. Monthly report of names of decedents by Register of Wills [Repealed]
Repealed.
§ 47–1923. Administration; testimony; production of books and records [Repealed]
Repealed.
§ 47–1924. Arrears [Repealed]
Repealed.
§ 47–1925. Enforcement [Repealed]
Repealed.
§ 47–1926. Failure to file return; false return; penalty [Repealed]
Repealed.
§ 47–1927. Wilful failure to pay taxes, make return; additional penalty [Repealed]
Repealed.
§ 47–1928. Release of lien [Repealed]
Repealed.
§ 47–1929. Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate [Repealed]
Repealed.
§ 47–1930. Internal Revenue Service to supply information to Mayor [Repealed]
Repealed.
§ 47–1931. Assessor to determine tax if return not filed when due [Repealed]
Repealed.
§ 47–1932. Assessor may compound and settle tax [Repealed]
Repealed.
§ 47–1933. Definitions [Repealed]
Repealed.
§ 47–1934. Situs of intangibles; trust estates; aliens [Repealed]
Repealed.
§ 47–1935. Compromise and settlement of taxes [Repealed]
Repealed.
§ 47–1936. Secrecy of returns [Repealed]
Repealed.
