Subchapter
General Provisions
- D.C. Code § 47-2301— Rate; deposit into General Fund
- D.C. Code § 47-2301.01— Subchapter subject to the International Fuel Tax Agreement
- D.C. Code § 47-2302— Definitions
- D.C. Code § 47-2303— Importer’s license; application contents; fee; bond; issuance; revocation
- D.C. Code § 47-2304— Monthly report of amount of fuel sold
- D.C. Code § 47-2305— Importers to render invoices except in cases of retail sales
- D.C. Code § 47-2306— Payment of tax
- D.C. Code § 47-2307— Records subject to inspection of Assessor and Collector
- D.C. Code § 47-2308— Penalty for accepting fuel from importer without an itemized sale statement
- D.C. Code § 47-2309— Fuel exported from District of Columbia exempted from taxation
- D.C. Code § 47-2310— Penalties
- D.C. Code § 47-2311— Tax on fuel sold by United States agency in the District of Columbia
- D.C. Code § 47-2312— Prosecutions
- D.C. Code § 47-2313— Public hackers not affected
- D.C. Code § 47-2314— Personal property tax laws not affected
- D.C. Code § 47-2315— Mayor to issue rules
- D.C. Code § 47-2316— Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment
- D.C. Code § 47-2317— Collection; liens
- D.C. Code § 47-2318— Refund for erroneous or illegal collection
- D.C. Code § 47-2319— Judicial review
- D.C. Code § 47-2320— Contraband; declaration; forfeiture; seizure; search; confiscation; sale
- D.C. Code § 47-2321— Rules and regulations by Mayor
- D.C. Code § 47-2322— Severability; savings clauses
- D.C. Code § 47-2323— Assessments for street paving — Generally
- D.C. Code § 47-2324— Assessments for street paving — Deposit into General Fund
- D.C. Code § 47-2325— Continuation of uncompleted projects at end of fiscal year