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 [Repealed]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 [Repealed]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