District of Columbia Code
Subchapter I - General Provisions
§ 47–2321. Rules and regulations by Mayor

The Mayor may issue rules and regulations not inconsistent with the provisions of § 47-2005 or this subchapter or both, in order to properly administer the provisions of § 47-2005 or this subchapter, or both.
(Mar. 4, 1981, D.C. Law 3-128, § 13, 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.)
1981 Ed., § 47-2321.

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 23 - Motor Fuel Tax

Subchapter I - General Provisions

§ 47–2301. Rate; deposit into General Fund

§ 47–2301.01. Subchapter subject to the International Fuel Tax Agreement

§ 47–2302. Definitions

§ 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

§ 47–2306. Payment of tax

§ 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 [Repealed]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

§ 47–2312. Prosecutions

§ 47–2313. Public hackers not affected

§ 47–2314. Personal property tax laws not affected

§ 47–2315. Mayor to issue rules

§ 47–2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment

§ 47–2317. Collection; liens. [Repealed]

§ 47–2318. Refund for erroneous or illegal collection

§ 47–2319. Judicial review

§ 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