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us-dc/statute/47/chapter-23/subchapter-i — General Provisions. · Axiom
Axiom
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District of Columbia
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Statutes
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Title 47
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§ chapter-23
General Provisions.
26 sections
47-2301
Rate; deposit into General Fund.
47-2302
Definitions.
47-2303
Importer’s license; application contents; fee; 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.
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.
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.
47-2301.01
Subchapter subject to the International Fuel Tax Agreement.
