Payment of tax.
Effective Apr 20, 1999Apr. 23, 1924, 43 Stat. 106, ch. 131, § 6; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; Mar. 4, 1981, D.C. Law 3-128, § 11(f), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118
- (a) The tax in respect to motor vehicle fuel so sold or otherwise disposed of or used in any calendar month shall be paid by the importer on or before the 25th day of the next succeeding calendar month to the Collector of Taxes of the District of Columbia, who shall issue a receipt to the importer therefor.
- (b) In the event a user obtains, sells, uses, or otherwise disposes of motor vehicle fuel in the District of Columbia upon which the tax imposed by this subchapter has not been paid, he shall be liable for the tax, penalties, and interest on such motor vehicle fuel as provided for in this subchapter.
History
Apr. 23, 1924, 43 Stat. 106, ch. 131, § 6
Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2
Mar. 4, 1981, D.C. Law 3-128, § 11(f), 28 DCR 246
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
Prior Codifications
1973 Ed., § 47-1906.
1981 Ed., § 47-2306.