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 - (a)(1) [Not applicable after September 30, 2020] The District shall...

§ 47–2301.01. Subchapter subject to the International Fuel Tax Agreement - The Provisions of this subchapter shall be subject to the...

§ 47–2302. Definitions - As used in §§ 47-2301 to 47-2315: (1) The term...

§ 47–2303. Importer’s license; application contents; bond; issuance; revocation - (a) No person shall bring into, or produce, refine, manufacture,...

§ 47–2304. Monthly report of amount of fuel sold - Each importer engaged in the District of Columbia in the...

§ 47–2305. Importers to render invoices except in cases of retail sales - Invoices shall be rendered by importers and distributors to all...

§ 47–2306. Payment of tax - (a) The tax in respect to motor vehicle fuel so...

§ 47–2307. Records subject to inspection of Assessor and Collector - The records of all purchases, receipts, sales, other dispositions, and...

§ 47–2308. Penalty for accepting fuel from importer without an itemized sale statement - It shall be unlawful for any person to accept or...

§ 47–2309. Fuel exported from District of Columbia exempted from taxation - No tax on motor vehicle fuels exported or sold for...

§ 47–2310. Penalties. [Repealed] - Repealed. (Apr. 23, 1924, 43 Stat. 106, ch. 131, §...

§ 47–2311. Tax on fuel sold by United States agency in the District of Columbia - When under authority of law gasoline or other motor vehicle...

§ 47–2312. Prosecutions - All prosecutions for violations of the provisions of §§ 47-2301...

§ 47–2313. Public hackers not affected - Nothing in this subchapter shall be construed in any wise...

§ 47–2314. Personal property tax laws not affected - Nothing in §§ 47-2301 to 47-2315 shall be construed as...

§ 47–2315. Mayor to issue rules - The Mayor shall, pursuant to subchapter I of Chapter 5...

§ 47–2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment - If a report required by this subchapter is not filed,...

§ 47–2317. Collection; liens. [Repealed] - Repealed. (Apr. 23, 1924, 43 Stat. 106, ch. 131, §...

§ 47–2318. Refund for erroneous or illegal collection - Where any tax has been erroneously or illegally collected by...

§ 47–2319. Judicial review - Any person aggrieved by a final determination of tax or...

§ 47–2320. Contraband; declaration; forfeiture; seizure; search; confiscation; sale - (a) All motor vehicle fuels found in any place in...

§ 47–2321. Rules and regulations by Mayor - The Mayor may issue rules and regulations not inconsistent with...

§ 47–2322. Severability; savings clauses - (a) If any provision of § 47-2005 or this subchapter,...

§ 47–2323. Assessments for street paving — Generally - Assessments in accordance with existing law shall be made for...

§ 47–2324. Assessments for street paving — Deposit into General Fund - All moneys derived from assessments for paving and repaving roadways...

§ 47–2325. Continuation of uncompleted projects at end of fiscal year - Any projects or portions of projects chargeable to the Gasoline...

Subchapter II - International Fuel Tax Agreements

§ 47–2351. Reciprocal agreements - (a) The Mayor is authorized to enter into reciprocal agreements...

§ 47–2352. Registration - (a) The Mayor shall implement a program for a uniform...

§ 47–2353. Auditing - The Mayor shall adopt audit procedures consistent with the IFTA...

§ 47–2354. Fees - The Mayor shall establish a registration fee schedule for commercial...