The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this subchapter.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 18; July 25, 1989, D.C. Law 8-17,§ 6(c), 36 DCR 4160; 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.)
1981 Ed., § 47-2315.
1973 Ed., § 47-1916.
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.
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 [Repealed]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 [Repealed]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