The records of all purchases, receipts, sales, other dispositions, and uses of motor vehicle fuel of every importer, distributor, user, or dealer shall, at all times during the business hours of the day, be subject to inspection by the Assessor and the Collector of Taxes of the District of Columbia, or by their duly authorized agents or by any other agent duly authorized by the Mayor to make such inspection.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.

History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 7

Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, § 5

Mar. 4, 1981, D.C. Law 3-128, § 11(g), 28 DCR 246

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Prior Codifications

1973 Ed., § 47-1907.

1981 Ed., § 47-2307.