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2021 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 23 - Motor Fuel Tax
Subchapter I - General Provisions
§ 47–2308. Penalty for accepting fuel from importer without an itemized sale statement
Universal Citation: DC Code § 47–2308 (2021)
It shall be unlawful for any person to accept or receive from any importer or distributor, except in cases of retail sales, any motor vehicle fuel unless the statement provided for in § 47-2305 appears upon the invoice for the fuel. If any such motor vehicle fuel is received and accepted by any person upon the invoice of which said statement does not appear, such person shall pay to the Collector of Taxes the tax herein imposed.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 8; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-2308.
1973 Ed., § 47-1908.
Editor's NotesOffice of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
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