motor vehicle fuels tax

motor vehicle fuels tax Sec. 301. (a) 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 “8”. (b) Section 2(b) of such Act (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 flammable liquid fuels produced or compounded for the purpose of operating or propelling internal combustion engines. It also includes benzol, benzene, naphtha, 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.” (c) Section 10 of such Act (D.C. Code, 47–1910) is repealed. (d) Section 14 of such Act (D.C. Code, 47–1912), as amended, is amended by striking out “of 7 cents per gallon”.