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The DC Code: § 47-3708 Amended returns.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
If the personal representative files an amended federal estate tax return, he or she shall, within 30 days after filing the amended federal estate tax return, file with the Mayor an amended return covering the tax imposed by this chapter, accompanying the amended return with a copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this chapter pursuant to the amended return, he or she shall pay the tax, together with interest in accordance with § 47-4201.01 at the time of filing the amended return.
b
If, upon final determination of the federal estate tax due, a deficiency is assessed, the personal representative shall within 30 days after this determination give written notice of the deficiency to the Mayor. If any additional tax is due under this chapter by reason of this determination, the personal representative shall pay the additional tax, together with interest in accordance with § 47-4201.01 at the time of filing the notice.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-3708. Effect of Amendments D.C. Law 13-305, in subsec. (a), substituted "§ 47-4201.01" for "§§ 47-453 through 47-458"; and, in subsec. (b), substituted "§ 47-4201.01 at the time of filing the notice" for "§§ 47-453 through 47-458"at the time he or she files the notice". Legislative History of Laws For legislative history of D.C. Law 6-168, see Historical and Statutory Notes following § 47-3701. For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-3701. For Law 13-305, see notes under § 47-901. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Miscellaneous Notes Section 410(d) of D.C. Law 13-305 provides: "Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000." DC CODE § 47-3708 Current through December 11, 2012

Credits

(Feb. 24, 1987, D.C. Law 6-168, § 9, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, § 402(c), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(yy), 48 DCR 334.)