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 [Repealed]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 [Repealed]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