District of Columbia Code
Subchapter I - General Provisions
§ 47–2322. Severability; savings clauses

(a) If any provision of § 47-2005 or this subchapter, or both, including any amendment made by § 47-2005 or this subchapter, or both, or the application thereof to any person or circumstance, is held invalid, the remainder of the provisions of § 47-2005 or this subchapter, or both, including the remaining amendments thereof, and the application of such provision to other persons or circumstances shall not be affected thereby.
(b) The repeal or amendment by § 47-2005 or this subchapter, or both, or any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before March 4, 1981, or both, or any suit or proceeding had or commenced before March 4, 1981, or both, but all such rights and liabilities under this subchapter and § 47-2005 shall continue, and may be enforced in the same manner and the same extent, as if such repeal or amendment had not been made.
(c) All offenses committed, and all penalties incurred, prior to March 4, 1981, or both, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if § 47-2005 and this subchapter, or both, had not been enacted.
(Mar. 4, 1981, D.C. Law 3-128, § 14, 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., § 47-2322.

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 [Repealed]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