District of Columbia Statutes
§ 47-3713 — Duty of personal representative.
District of Columbia § 47-3713
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 37Inheritance and Estate Taxes.
This text of District of Columbia § 47-3713 (Duty of personal representative.) 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 § 47-3713 (2026).
Text
The personal representative of every decedent subject to the tax imposed by this chapter shall, before distribution of the estate, pay to the Mayor any taxes, penalties, and interest due under this chapter. The taxes, penalties, and interest shall be paid by the personal representative to the extent of assets subject to his or her control. Each payment shall be applied, first, to any interest due on the tax, second, to any penalty imposed by this chapter, and then the balance, if any, to the tax.
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Legislative History
Feb. 24, 1987, D.C. Law 6-168, § 14, 33 DCR 7008; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-3713, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-3713.