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The DC Code: § 47-1809.02 Tax on estates and trusts--Effect of residence or situs of fiduciary.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1809.2. 1973 Ed., § 47-1577a. DC CODE § 47-1809.02 Current through December 11, 2012

Credits

(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.)