No tax on motor vehicle fuels exported or sold for exportation from the District of Columbia to any other jurisdiction or nation shall be imposed.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2309.
1973 Ed., § 47-1909.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Subchapter I - General Provisions
§ 47–2301. Rate; deposit into General Fund
§ 47–2301.01. Subchapter subject to the International Fuel Tax Agreement
§ 47–2303. Importer’s license; application contents; bond; issuance; revocation
§ 47–2304. Monthly report of amount of fuel sold
§ 47–2305. Importers to render invoices except in cases of retail sales
§ 47–2307. 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. [Repealed]
§ 47–2311. Tax on fuel sold by United States agency in the District of Columbia
§ 47–2313. Public hackers not affected
§ 47–2314. Personal property tax laws not affected
§ 47–2315. Mayor to issue rules
§ 47–2317. Collection; liens. [Repealed]
§ 47–2318. Refund for erroneous or illegal collection
§ 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