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.
CREDIT(S)
(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.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1809.2.
1973 Ed., § 47-1577a.