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this Subchapter
2021 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 23 - Motor Fuel Tax
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 [Repealed]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 [Repealed]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
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