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Code of the District of Columbia

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General Provisions.

47-2301Rate; deposit into General Fund.47-2301.01Subchapter subject to the International Fuel Tax Agreement.47-2302Definitions.47-2303Importer’s license; application contents; bond; issuance; revocation.47-2304Monthly report of amount of fuel sold.47-2305Importers to render invoices except in cases of retail sales.47-2306Payment of tax.47-2307Records subject to inspection of Assessor and Collector.47-2308Penalty for accepting fuel from importer without an itemized sale statement.47-2309Fuel exported from District of Columbia exempted from taxation.47-2311Tax on fuel sold by United States agency in the District of Columbia.47-2312Prosecutions.47-2313Public hackers not affected.47-2314Personal property tax laws not affected.47-2315Mayor to issue rules.47-2316Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.47-2318Refund for erroneous or illegal collection.47-2319Judicial review.47-2320Contraband; declaration; forfeiture; seizure; search; confiscation; sale.47-2321Rules and regulations by Mayor.47-2322Severability; savings clauses.47-2323Assessments for street paving — Generally.47-2324Assessments for street paving — Deposit into General Fund.47-2325Continuation of uncompleted projects at end of fiscal year.