2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 23 - Motor Fuel Tax
Subchapter II - International Fuel Tax Agreements
§ 47–2351. Reciprocal agreements
(a) The Mayor is authorized to enter into reciprocal agreements on behalf of the District with the duly authorized representatives of any jurisdiction of the United States or of a foreign country to satisfy the requirements of the IFTA. The Mayor is expressly authorized to enter into the IFTA and become a member of the International Fuel Tax Association, Inc., or such other organization that may, from time to time, be created to implement the reporting requirements of the IFTA.
(b) The IFTA and any other agreements associated with the IFTA that are entered into by the Mayor shall take precedence over any District law or regulation that may be in conflict with such agreements.
(c) The District, as a member jurisdiction to the IFTA, shall provide reciprocity to motor vehicle carriers that are engaged in interjurisdictional movement and intrajurisdictional movement, and are properly registered with another member jurisdiction.
(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.)
Prior Codifications1981 Ed., § 47-2351.
Editor's NotesWithdrawal from Compact on Taxation of Motor Fuels Consumed by Interstate Buses: Section 3 of D.C. Law 12-153 provided that the District of Columbia withdraws from participation in the Compact on Taxation of Motor Fuels Consumed by Interstate Buses, approved April 14, 1965 (P.L. 89-11; 79 Stat. 58).
Complementary Legislation: D.C.—D.C. Official Code, 2001 Ed. §§ 47-2351 to 47-2354. Neb.—R.R.S. 1943, §§ 66-1401 to 66-1415.
