District of Columbia Code
Subchapter I - General Provisions
§ 47–2323. Assessments for street paving — Generally

Assessments in accordance with existing law shall be made for paving and repaving roadways, where such roadways are paved or repaved, with funds derived from the collection of the tax on motor vehicle fuels.
(Mar. 3, 1926, 44 Stat. 167, ch. 44, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2323.
1973 Ed., § 47-1917.

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 [Repealed]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 [Repealed]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