§ 47-1809.02Title 47
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.
Annotations
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 1973 Ed., § 47-1577a. 1981 Ed., § 47-1809.2.
Sourced from the DC Council Open Law Library (public domain).
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