General Provisions

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Motor Fuel Tax
  5. General Provisions

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Section
47–2301

Rate; deposit into General Fund

Section
47–2301.01

Subchapter subject to the International Fuel Tax Agreement

Section
47–2302

Definitions

Section
47–2303

Importer’s license; application contents; bond; issuance; revocation

Section
47–2304

Monthly report of amount of fuel sold

Section
47–2305

Importers to render invoices except in cases of retail sales

Section
47–2306

Payment of tax

Section
47–2307

Records subject to inspection of Assessor and Collector

Section
47–2308

Penalty for accepting fuel from importer without an itemized sale statement

Section
47–2309

Fuel exported from District of Columbia exempted from taxation

Section
47–2310

Penalties. [Repealed]

Section
47–2311

Tax on fuel sold by United States agency in the District of Columbia

Section
47–2312

Prosecutions

Section
47–2313

Public hackers not affected

Section
47–2314

Personal property tax laws not affected

Section
47–2315

Mayor to issue rules

Section
47–2316

Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment

Section
47–2317

Collection; liens. [Repealed]

Section
47–2318

Refund for erroneous or illegal collection

Section
47–2319

Judicial review

Section
47–2320

Contraband; declaration; forfeiture; seizure; search; confiscation; sale

Section
47–2321

Rules and regulations by Mayor

Section
47–2322

Severability; savings clauses

Section
47–2323

Assessments for street paving — Generally

Section
47–2324

Assessments for street paving — Deposit into General Fund

Section
47–2325

Continuation of uncompleted projects at end of fiscal year