Code of the District of Columbia

§ 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.


(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.)

Prior Codifications

1981 Ed., § 47-1809.2.

1973 Ed., § 47-1577a.