District of Columbia · Statutes
Chapter 23. Motor Fuel Tax.
30 sections
30 sections
- D.C. Code § 47-2301Rate; deposit into General Fund.
- D.C. Code § 47-2301.01Subchapter subject to the International Fuel Tax Agreement.
- D.C. Code § 47-2302Definitions.
- D.C. Code § 47-2303Importer’s license; application contents; bond; issuance; revocation.
- D.C. Code § 47-2304Monthly report of amount of fuel sold.
- D.C. Code § 47-2305Importers to render invoices except in cases of retail sales.
- D.C. Code § 47-2306Payment of tax.
- D.C. Code § 47-2307Records subject to inspection of Assessor and Collector.
- D.C. Code § 47-2308Penalty for accepting fuel from importer without an itemized sale statement.
- D.C. Code § 47-2309Fuel exported from District of Columbia exempted from taxation.
- D.C. Code § 47-2310Penalties.Repealed
- D.C. Code § 47-2311Tax on fuel sold by United States agency in the District of Columbia.
- D.C. Code § 47-2312Prosecutions.
- D.C. Code § 47-2313Public hackers not affected.
- D.C. Code § 47-2314Personal property tax laws not affected.
- D.C. Code § 47-2315Mayor to issue rules.
- D.C. Code § 47-2316Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
- D.C. Code § 47-2317Collection; liens.Repealed
- D.C. Code § 47-2318Refund for erroneous or illegal collection.
- D.C. Code § 47-2319Judicial review.
- D.C. Code § 47-2320Contraband; declaration; forfeiture; seizure; search; confiscation; sale.
- D.C. Code § 47-2321Rules and regulations by Mayor.
- D.C. Code § 47-2322Severability; savings clauses.
- D.C. Code § 47-2323Assessments for street paving — Generally.
- D.C. Code § 47-2324Assessments for street paving — Deposit into General Fund.
- D.C. Code § 47-2325Continuation of uncompleted projects at end of fiscal year.
- D.C. Code § 47-2351Reciprocal agreements.
- D.C. Code § 47-2352Registration.
- D.C. Code § 47-2353Auditing.
- D.C. Code § 47-2354Fees.