Amended returns.
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. 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.
Annotations
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 Section 410(d) of D.C. Law 13-305 provided: “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.” 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. 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”. 1981 Ed., § 47-3708.
Sourced from the DC Council Open Law Library (public domain).
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