District of Columbia Statutes
§ 47-1809.02 — Tax on estates and trusts — Effect of residence or situs of fiduciary.
District of Columbia § 47-1809.02
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. IXTax on Estates and Trusts.
This text of District of Columbia § 47-1809.02 (Tax on estates and trusts — Effect of residence or situs of fiduciary.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 47-1809.02 (2026).
Text
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 .
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Legislative History
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
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[Reserved].§ 47-1010
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Bluebook (online)
District of Columbia § 47-1809.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1809.02.