District, pay the taxes imposed by this article, at the time prescribed for filing the return (determined without regard to any extension of time for filing the return): Provided, however, That the Commissioner, in his discretion, in cases of undue hardship to the estate, may extend the time for payment for a reasonable period, not to exceed five years from the due date.

SEC. 109. LIABILITY FOR LIFE INSURANCE BENEFICIARIES.-Unless the decedent directs otherwise in his will, if any part of the District gross estate on which a tax has been paid consists of proceeds of policies of insurance on the life of the decedent receivable by a beneficiary other than the decedent's estate, the executor shall be entitled to recover from such beneficiary such portion of the total tax paid under this article as the proceeds of such policies bear to the sum of the District taxable estate and the amount of the exemption allowed in computing the District taxable estate under subsection (a) of section 104 of this article. If there is more than one such beneficiary, the executor shall be entitled to recover from such beneficiaries in the same ratio. In the case of proceeds receivable by the surving spouse of the decedent for which a deduction is allowed under section 2056 of the Internal Revenue Code (relating to marital deduction), this section shall not apply except as to the amount thereof in excess of the aggregate amount of the marital deduction allowed under that section. The authority granted the executor in this section shall not relieve the executor from the duty to pay in full the amount of the taxes imposed by this atricle.

SEC. 110. LIABILITY OF RECIPIENT OF PROPERTY OVER WHICH DECEDENT HAS POWER OF APPOINTMENT.-Unless the decedent directs otherwise in his will, if any part of the District gross estate on which the tax has been paid consists of the value of property included in the District gross estate by virtue of section 2041 of the Internal Revenue Code, the executor shall be entitled to recover from the person receiving such property by reason of the exercise, nonexercise, or release of a power of appointment such portion of the total tax paid under this article as the value of such property bears to the sum of the District taxable estate and the amount of the exemption allowed in computing the district taxable estate under subsection (a) of section 104 of this Article. If there is more than one such person, the executor shall be entitled to recover from each of such persons in the same ratio. In the case of such property received by the surviving spouse of the decedent and for which a deduction is allowed under section 2056 of the Internal Revenue Code (relating to marital deduction), this section shall apply only to the value of the property as reduced by an amount equal to the excess of the aggregate amount of the marital deduction allowed under section 2056 of the Internal Revenue Code over the amount of the proceeds of insurance upon the life of the decedent receivable by the surviving spouse, and for which proceeds a marital deduction is allowed under such section. The authority granted the executor by this section shall not relieve the executor from the duty to pay in full the amount of the taxes imposed by this article.

SEC. 111. DEFICIENCY IN TAX.-NOTICE AND PROTEST.-(a) If a deficiency in tax is determined by the Commissioner, the person liable for the payment thereof shall be notified of the determination of a deficiency by mail directed to such person's last known address, which notification shall include a statement of taxes due, and such person shall be given a period of not less than sixty days after the mailing of such notice in which to file a protest with the Commissioner, and show cause or reason why the deficiency should not be paid. If no protest is filed within such sixty-day period, the deficiency, as determined by the Commissioner, shall be final and not reviewable by any court. If a protest is filed within said period of sixty days, opportunity for hearing thereon shall be granted by the Commissioner, and a final decision thereon shall be made as quickly as practicable, and notice of such decision, together with a statement of taxes finally determined to be due, shall be sent by mail to the last known address of the person liable for the payment of the deficiency. A final decision of the Commissioner may be appealed in the same manner and to the same extent as provided in sections 3 and 4 of title IX of the District of Columbia Revenue Act of 1937.

(b) DUE DATE.-Any deficiency in tax which has become final in accordance with the provisions of subsection (a) of this section shall, if no protest is filed, be due and payable within ten days after the expiration of the sixty-day period provided in said subsection, and if a protest is filed, shall be due and payable within ten days after notice of the final decision of the Commissioner upon such protest is mailed to the person liable for payment of the deficiency.

SEC. 112. LIEN FOR TAXES.-(a) PROPERTY OF DECEDENT IN DISTRICT.-The taxes imposed by this article, including any penalty or interest, accruing in addi

́tion thereto, shall, for a period of ten years from the date of death of the decedent, constitute a prior and preferred lien upon any and all property of the decedent having a taxable situs in the District, and upon any other property of the decedent located in the District. The lien created by this section shall not attach to any personal property sold or disposed of for value by a personal representative of the decedent, appointed by the court having probate jurisdiction in the District of Columbia, or by a trustee appointed under a will filed with the Register of Wills for the District, or by an order of that court, but a lien for such taxes shall attach upon all property acquired in substitution therefor for a period of ten years after the acquisition of such substituted property. The lien upon such substituted property, upon sale by such personal representative or trustee, shall be extinguished and shall reattach in the manner as provided with respect of such original property.

(b) RELEASE OF PROPERTY FROM LIEN.-When the Commissioner is satisfied that the tax imposed by this article has been fully discharged, or provided for, he may issue his certificate releasing from the lien hereby imposed any or all property of the decedent.

SEC. 113. LIABILITY OF BOND OF EXECUTOR.-The bond of the personal representative of the decedent qualified in the District shall be liable for all taxes, penalties, and interest imposed by this article. In no case shall the bond of such personal representative be liable in an amount greater than the value of the assets actually received by him, or required to be administered by him under any court order.

SEC. 114. REPORT BY REGISTER OF WILLS.-The Register of Wills of the District or his successor in office shall report to the Commissioner every qualification in the District upon the estate of a decedent whose gross estate exceeds $30,000. Such report shall be filed with the Commissioner at least once every month, and shall contain the name of the decedent, the date of his death, the name and address of the qualified personal representative of the decedent, and the value of the estate, as shown by the petition for administration or probate, and any subsequent report of the property of the decedent made by such personal representative.

SEC. 115. SUPERVISION AND ENFORCEMENT.-The Council may make such rules and regulations as may be necessary for the enforcement and efficient administration of this article. The Commissioner may summon any person before him to give testimony on oath or affirmation, or to produce all books, records, papers, documents, or other legal evidence as to any matter relating to this article, and the Commissioner may administer oaths and take testimony for the purpose of administration of this article. Such summons may be served by any member of the Metropolitan Police force. If any person, having been personally summoned, shall neglect or refuse to obey the summons issued as herein provided, then, and in that event, the Commissioner may report that fact to the Superior Court of the District of Columbia, or one of the judges thereof, and that court, or any judge thereof, may compel obedience to said summons to the same extent and under the same penalties as witnesses may be compelled to obey the subpenas of that court.

SEC. 116. FAILURE TO PERFORM DUTY.-If any person shall fail to perform any duty imposed upon him by this article, or by rules or regulations made pursuant to this article, the Commissioner may proceed by appropriate action or appropriate motion filed in the Superior Court of the District of Columbia to compel such performance and, upon the granting of the relief sought, the court shall adjudge all costs of such proceedings against the person delinquent.

SEC. 117. INTEREST ON OVERDUE TAXES.-If the taxes imposed by this article are not paid when due, interest upon such unpaid amounts, at the rate of 1 per centum per month or portion of a month, from the date prescribed for payment until such amounts are paid, shall be added to the amount of said taxes as a part of the same, and said taxes and interest thereon shall be collected in the manner provided by law for the collection of taxes due the District on personal property, in force at the time of such collection.

SEC. 118. PENALTIES FOR DELINQUENT AND FALSE RETURNS.-If any return required by this article to be filed is not filed within the time prescribed by this article, or within such additional time as may be granted by the Commissioner, an amount equal to 10 per centum of the tax determined to be due shall be added to such tax. If any person required by this article to file a return knowingly files false or fraudulent return, such person shall be liable in his own person and estate to the said District in an amount equal to 50 per centum of the tax found to be duc. All such amounts shall be collected in the same manner as is provided for the collection of the taxes imposed by this article.

SEC. 119. CRIMINAL PENALTIES.-Any person who is required by this article or by any rule or regulation to pay a tax, or to make a return, or to keep any records, or to supply any information for the purposes of computation, assessment, or collection of the taxes imposed by this article, who, willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law shall, in addition to any other penalties provided by this article, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000 or imprisoned for not more than one year, or both. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Corporation Counsel or one of his assistants in the name of the District.

SEC. 120. TRAnsfer of AsseTS IN THE DISTRICT.—(a) IN GENERAL.-No person possessing or holding, within the District, any tangible or intangible assets of a value of $5,000 or more owned by any decedent, either alone or jointly with any other person at the time of his death, whether or not such decedent was domiciled in the District, shall deliver or transfer the same, or any part thereof, to any person other than a personal representative of such decedent appointed by the court having probate jurisdiction in the District of Columbia, unless such person retains a sufficient portion or amount thereof to pay any tax which might be due on the estate of the decedent under this article, or unless such person obtains authorization from the Commissioner permitting such transfer.

(b) TRANSFER OF STOCK.-Any corporation, foreign or domestic, having outstanding stock or other securities registered in the name of a decedent, or in the joint names of the decedent and another person, may, for purposes of its records only, transfer the same without notice to the District and without liability for any tax imposed thereon under this article.

(c) RELEASE OF ASSETS.—The Commissioner may examine any property of the decedent in the District and, in his discretion, may issue a certificate authorizing the transfer of any such property wherever it appears to his satisfaction that no tax is due thereon.

(d) SAFE DEPOSIT BOXES.-No safe deposit box, vault, or other place of deposit located in the District in any bank, trust company, or other organization maintaining such depositories, or under the custody or control of any person, held in the name of the decedent, or in the joint names of a decedent and a survivor or survivors of the decedent, shall be opened by any person other than a personal representative of the decedent appointed by the court having probate jurisdiction in the District of Columbia, unless such safe deposit box, vault, or other place of deposit is opened in the presence of the Commissioner. In any case where a safe deposit box, vault, or other place of deposit is opened by the personal representative, and the Commissioner is not present, the personal representative shall accurately list the contents thereof and submit a copy of such list to the Commissioner within fifteen days after such place of deposit is opened. All property in such safe deposit box, vault, or other place of deposit shall be presumed to be the sole property of the decedent unless ownership in some other person is established to the satisfaction of the Commissioner.

(e) LIABILITY FOR PAYMENT.-The failure of any person to comply with this section shall render such person liable for the payment of the taxes imposed by this article in an amount not exceeding the value of the assets of the decedent held or possessed by such person.

SEC. 121. INFORMATION FROM TREASURY DEPARTMENT.-The Secretary of the Treasury shall supply such information as may be requested by the Commissioner relative to the estate of any person subject to the taxes imposed under this article, or relative to any person otherwise subject to the provisions of this article.

SEC. 122. COMPROMISE OF TAXES.-Whenever, in the opinion of the Commissioner, there shall arise with respect of any tax, penalty, or interest imposed under this article any doubt as to the liability of the taxpayer, or the collectibility of the tax, penalty, or interest, for any reason whatsoever, the Commissioner may compromise such tax, penalty, or interest.

SEC. 123. APPROVAL OF ACCOUNT.-No final account shall be approved by the court having probate jurisdiction in the District of Columbia until the filing of a certificate by the Commissioner stating that all estate taxes due the District have been paid, or fully provided for, except in cases wherein a return to the District is not required by law.

SEC. 124. SHORT TITLE.-This article may be cited as the "District of Columbia Estate Tax Act of 1971".

SEC. 125. SEPARABILITY CLAUSE.-If any provision of this article, or the application thereof to any person or circumstances, is held invalid, the remainder of this article, and the application of such provisions to other persons or circum. stances shall not be affected thereby.

SEC. 126. DELEGATION.-The performance of any function vested by this article in the Commissioner, or in any office or agency under his jurisdiction and control, or in the Council, may be delegated by the Commissioner, or by the Council, as the case may be.

SEC. 127. EFFECTIVE DATE.-The provisions of this article shall become effective with respect to estates of decedents dying on or after 12:01 antemeridian, January 1, 1973, and, with respect of such estates, title V of the District of Columbia Revenue Act of 1937 (D.C. Code, sec. 47-1601, et seq.) is repealed on such effective date.

SEC. 128. EFFECT OF REPEAL OR AMENDMENT.-(a) EXISTING RIGHTS AND LIABILITIES.-The repeal of title V of the District of Columbia Revenue Act of 1937 shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal, but all rights and liabilities under such title shall continue, and may be enforced in the same manner and to the same extent as if such repeal had not been made.

(b) CRIMES AND PENALTIES.-All offenses committed under any provision of title V of the District of Columbia Revenue Act of 1937 may be prosecuted and punished in the same manner and with the same effect as if this article had not been enacted.

ARTICLE III

SEC. 101. Paragraph 2 of section 6 of the Act of July 1, 1902 (D.C. Code, sec. 47-1207), is amended by adding at the end hereof the following sentence: "Effective July 1, 1972, the rate of tax applicable to the average stock in trade of dealers in general merchandise shall be two-thirds of the rate of tax established by the District of Columbia Council for application generally to personal property subject to taxation for the fiscal year 1972; and effective July 1, 1973, the rate of tax applicable to the average stock in trade of dealers in general merchandise shall be one-third the rate of tax established by the District of Columbia Council to be applied generally to personal property subject to taxation for the fiscal year 1973; and effective July 1, 1974, the tax on the average stock in trade of dealers in general merchandise is repealed."

ARTICLE IV

INCREASE IN AUTHORIZATION OF THE FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA

SEC. 101. Section 1 of article VI of the District of Columbia Revenue Act of 1947 (D.C. Code, sec. 47-2501a) is amended (1) by striking out "1971" and inserting in lieu thereof "1972", and (2) by striking out "$126,000,000” and inserting in lieu thereof "$153,000,000".

ARTICLE V

MOTOR VEHCILE FUELS TAX

SEC. 101. The first section of the Act entitled "An Act to provide for a tax on motor vehicle fuels sold within the District of Columbia, and for other purposes,' approved April 23, 1924 (43 Stat. 106; D.C. Code, sec. 47-1901), as amended, is amended by striking the figure "7" and inserting in lieu thereof the figure "S". SEC. 102. Subsection (b) of section 2 of such Act approved April 23, 1924 (D.C. Code, 47-1902(b)), is amended to read as follows:

"(b) The term 'motor-vehicle fuels' means gasoline, diesel fuel, and other volatile and inflammable liquid fuels produced or compounded for the purpose of operating or propelling internal combustion engines. It also includes benzol, benzene, naptha, kerosene, heating oils, all liquified petroleum gases, and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles when advertised, offered for sale, sold for use, or used, alone, or blended or compounded with other products, for the purpose of operating or propelling internal combustion engines.'

SEC. 103. Section 10 of such Act approved April 24, 1924 (D.C. Code, 47-1910) is repealed.

SEC. 104. Section 14 of such Act approved April 24, 1924 (D.C. Code, 47–1912), as amended, is amended by striking out "of 7 cents per gallon".

SEC. 105. The amendments made by this article shall take effect on the first day of the first month which begins more than thirty days after the date of approval of this article.

ARTICLE VI

SALE OF CERTAIN PROPERTY IN PRINCE GEORGE'S COUNTY, MARYLAND

SEC. 101. The Commissioner of the District of Columbia is hereby authorized and empowered, in his discretion, for the best interests of the District of Columbia, to sell and convey, in whole or in part, to the highest bidder, at public or private sale, for not less than the fair market value thereof, certain real estate now owned in fee simple by the United States of America comprised of approximately 143.15 acres of land, located in Prince George's County in the State of Maryland, and more particularly described in the deeds conveying said land to the United States recorded on November 7, 1923, in Liber 206, Folio 384, and August 28, 1923, in Liber 206, Folio 17, in the land records of Prince George's County, Maryland.

SEC. 102. The Commissioner is further authorized to pay the reasonable and necessary expenses of the sale or sales of such land, and shall deposit the net proceeds of any such sales in the Treasury of the United States to the credit of the District of Columbia.

ARTICLE VII

SEC. 101. Section 214 of the District of Columbia Public Works Act of 1954 (D.C. Code, sec. 43-1613) is amended by striking out the figure "$72,000,000" and inserting in lieu thereof the figure "$106,000,000".

SEC. 102. The Act entitled "An Act to authorize the Commissioners of the District of Columbia to plan, construct, operate, and maintain a sanitary sewer to connect the Dulles International Airport with the District of Columbia system", approved June 12, 1960, as amended, is further amended (a) by striking out in section 4 thereof (D.C. Code, sec. 43-1623 (a)), the figure "$25,000,000" and inserting in lieu thereof the figure "$35,500,000", and (b) by adding to the last sentence of subsection (b) of section 2 (D.C. Code, sec. 43-1621 (b)) the following proviso: ", Provided, That lump sum payments made by an agency or local authority pursuant to the provisions of this section, and as reimbursement to the United States of funds loaned in compliance with section 4 of this Act, need not be appropriated, and may be made by the agency or local authority to the Secretary of the Treasury."

ARTICLE VIII

GENERAL PROVISIONS

SEC. 101. SEPARABILITY CLAUSE.-If any provision of this Act, or the application thereof to any person or circumstances, is held invalid, the remainder of the Act, and the application of such provision to other persons or circumstances, shall not be affected thereby.

SEC. 102. EFFECT UPON REORGANIZATION PLAN NUMBERED 3 OF 1967.— Nothing in this Act, or any amendments made by this Act, shall be construed bia or the authority vested in the District of Columbia Council by Reorganization bo as to affect the authority vested in the Commissioner of the District of ColumPlan Numbered 3 of 1967. The performance of any function vested by this Act in the Commissioner of the District of Columbia or in any office or agency under delegated by the Commissioner or by the Council, as the case may be, in accordance with the provisions of such plan.

SEC. 103. EFFECT OF REPEAL OR AMENDMENT.-(a) EXISTING RIGHTS AND LIABILITIES.-The repeal or amendment by this Act shall not affect any other provision of District law, or any act done or any right accrued or accruing under such law, or any suit or proceeding had or commenced in any civil cause before repeal or amendment of such law, but all rights and liabilities under such law shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.

(b) CRIMES AND PENALTIES.-All offenses committed, and all penalties incurred, under any provision of law hereby repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this Act

had not been enacted.

SEC. 104. Except upon the date of enactment of this Act.

as otherwise provided, the provisions of this Act shall take