Source: http://dccode.elaws.us/code?no=47-23%7CI&e=8
Timestamp: 2019-12-05 17:51:30
Document Index: 346387267

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 3', '§ 3', '§ 1', '§ 11', '§ 6', '§ 2', '§ 52', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 18', '§ 6', '§ 2', '§ 52', '§ 47', '§ 47', '§ 47', '§ 19', '§ 11', '§ 401', '§ 2', '§ 52', '§ 406', '§ 4', '§ 47', '§ 47', '§ 3', '§ 3', '§ 47', '§ 47', '§ 20', '§ 11', '§ 2', '§ 52', '§ 406', '§ 47', '§ 47', '§ 21', '§ 11', '§ 2', '§ 47', '§ 47', '§ 47', '§ 47', '§ 22', '§ 11', '§ 2', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 2', '§ 47', '§ 47']

§ 47-2301.01. Subchapter subject to the International Fuel Tax Agreement.
1981 Ed., § 47-2301.1.
§ 47-2302. Definitions.
As used in §§ 47-2301 to 47-2315:
(1) The term "motor vehicle" means all vehicles propelled by internal-combustion engines, electricity, or steam, except traction engines, road rollers, and vehicles propelled only upon rails and tracks.
(2) The term "motor vehicle fuels" means gasoline, diesel fuel, and other volatile and flammable liquid fuels produced or compounded for the purpose of operating or propelling internal combustion engines. It also includes benzol, benzene, naphtha, kerosene, heating oils, all liquified petroleum gases, and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles when advertised, offered for sale, sold for use, or used, alone, or blended or compounded with other products, for the purpose of operating or propelling internal combustion engines.
(3) The term "importer" means any person who brings into, or who produces, refines, manufactures, or compounds, in the District of Columbia motor vehicle fuel to be used by him or to be sold, kept for sale, bartered, delivered for value, or exchanged for goods.
(4) The term "distributor" means any person other than an importer or user, who purchases motor vehicle fuel for sale to another person for resale.
(5) The term "person" includes individual, partnership, corporation, and association.
(6) The term "Mayor" means the Mayor of the District of Columbia.
(7) The term "highways" means the right-of-way of streets, avenues, and roads, bridges, viaducts, underpasses, drainage structures, guard rails, signs, signals, curbing, and dikes, fills, and retaining walls necessary to support or protect the highway.
(8) The term "construction" means the supervising, inspecting, actual building, and all expenses incidental to the construction of a highway, including the acquisition of the necessary rights-of-way.
(9) The term "reconstruction" means a widening or a rebuilding of the highway or any portion thereof and of sufficient width and strength to care adequately for traffic needs, including all expenses incidental to the reconstruction of a highway and the acquisition of the necessary rights-of-way.
(10) The term "maintenance" means the constant making of needed repairs to preserve the highway.
(11) The term "improvement" means the betterment of a highway by construction, reconstruction, or resurfacing.
(12) The term "user" means anyone other than an importer or distributor who sells, uses, or otherwise disposes of, in the District of Columbia, motor-vehicle fuel upon which the tax imposed by this subchapter has not been paid.
(13) The term "established place of business" means a physical structure owned, leased, or rented by the fleet registrant and used as his or her main office. The physical structure shall be designated by a street number or road location, be opened during normal business hours, and have located within it:
(B) A person or persons conducting the fleet registrant's business; and
(14) The term "fleet" means one or more apportionable vehicles.
(15) The term "GVWR" means Gross Vehicle Weight Rating, specified by the manufacturer as the loaded weight of a single vehicle.
(16) The term "International Fuel Tax Agreement" or "IFTA" means the interstate agreement on collecting and distributing fuel use taxes paid by motor carriers, developed under the auspices of the National Governors' Association.
(17) The term "jurisdictional base" means the jurisdiction that an apportioned operator lists as his or her established place of business for the purpose of complying with the IFTA.
(18) The term "member jurisdiction" means a jurisdiction that is a member of the International Fuel Tax Association.
(19) The term "motor carrier" means an individual, partnership, or corporation engaged in the transportation of goods or persons.
(20) The term "owner" means any person, firm, or corporation other than the lienholder holding legal title to a vehicle.
(21) The term "properly registered vehicle" means a vehicle which has been registered in full compliance with the laws of all jurisdictions in which it is intended to operate.
(22) The term "reciprocity" means the reciprocal granting of rights and privileges to vehicles properly registered under the IFTA and to vehicles not so registered if such vehicles are subject to separate reciprocity agreements, arrangements, declarations, or understandings.
1981 Ed., § 47-2302.
1973 Ed., § 47-1902.
D.C. Law 13-305 repealed par. (23) which had read:
"(23) The term 'trip pass' means the official document or permit issued to a motor carrier for a single interjurisdictional movement."
For legislative history of D.C. Law 12-153, see Historical and Statutory Notes following § 47-2301.01.
§ 47-2303. Importer's license; application contents; fee; bond; issuance; revocation.
(a) No person shall bring into, or produce, refine, manufacture, or compound in the District of Columbia motor vehicle fuel to be used by him or to be sold, bartered, delivered for value, or exchanged for goods, and no person shall engage in the business of importer of motor vehicle fuels in the District of Columbia unless such person is the holder of an unrevoked license authorizing him so to do issued by the Mayor. The application for such license shall contain (1) the name of the applicant, (2) the name under which the applicant intends to transact business and the name and place of business of the local representative, (3) the location of the applicant's place of business, (4) the date such business was established, and (5) any other information required under regulations promulgated by the Council of the District of Columbia. In case the applicant is a corporation, the application shall also contain the corporate name, place, and time of incorporation, and the names of the officers and directors, and, if a foreign corporation, the name of its resident general agent, and in case the applicant is a partnership the names and addresses of the several persons constituting the partnership. Such application shall be signed and sworn to by the owner of such business, if owned by an individual; by the partners, if owned by a partnership; or by the president and secretary of the corporation, or by its manager or resident general agent, if owned by a corporation. At the time of applying for such license the applicant shall pay to the Collector of Taxes as an annual license fee the sum of $5 and shall file with the Mayor of the District of Columbia a bond in the form to be prescribed by the Mayor, in the approximate sum of 3 times the average monthly motor fuel tax due from said such importer during the next preceding 12 months, or estimated to be so due in the next succeeding 12 months, to be executed by a surety company duly licensed to do business under the laws of the District of Columbia, payable to the District of Columbia and conditioned upon the prompt payment of any and all taxes and penalties, levied and imposed in § 47-2301 and this section to the Collector of Taxes of the District of Columbia, and generally upon faithful compliance with the terms of §§ 47-2301 to 47- 2315 by such importer; provided, that in no case shall such bond be less than $5,000 nor more than $100,000.
(b) Upon filing such application and bond and the payment of the fee, the Assessor shall issue to such applicant a license which shall authorize the applicant to engage in the business of importer of motor vehicle fuels for 1 year unless such license is sooner revoked.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 3; Aug. 17, 1937, 50 Stat. 677, ch. 690, title III, § 3; June 11, 1960, 74 Stat. 203, Pub. L. 86-507, § 1(55); Mar. 4, 1981, D.C. Law 3-128, § 11(d), (e), 28 DCR 246; July 26, 1989, D.C. Law 8-17, § 6(b), 36 DCR 4160; 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., § 47-2303.
1973 Ed., § 47-1903.
For legislative history of D.C. Law 8-17, see Historical and Statutory Notes following § 47-2301.
§ 47-2304. Monthly report of amount of fuel sold.
1981 Ed., § 47-2304.
1973 Ed., § 47-1904.
§ 47-2305. Importers to render invoices except in cases of retail sales.
1981 Ed., § 47-2305.
1973 Ed., § 47-1905.
§ 47-2306. Payment of tax.
1981 Ed., § 47-2306.
1973 Ed., § 47-1906.
§ 47-2307. Records subject to inspection of Assessor and Collector.
1981 Ed., § 47-2307.
1973 Ed., § 47-1907.
§ 47-2308. Penalty for accepting fuel from importer without an itemized sale statement.
1981 Ed., § 47-2308.
1973 Ed., § 47-1908.
§ 47-2309. Fuel exported from District of Columbia exempted from taxation.
1981 Ed., § 47-2309.
1973 Ed., § 47-1909.
§ 47-2310. Penalties.[Repealed]
1981 Ed., § 47-2310.
1973 Ed., § 47-1911.
§ 47-2311. Tax on fuel sold by United States agency in the District of Columbia.
1981 Ed., § 47-2311.
1973 Ed., § 47-1912.
§ 47-2312. Prosecutions.
All prosecutions for violations of the provisions of §§ 47-2301 to 47- 2315 or regulations prescribed thereunder may be in the Superior Court of the District of Columbia, upon information filed by the Attorney General for the District of Columbia or any of his assistants; and all suits for the collection of any tax or penalty under §§ 47-2301 to 47-2315 or such regulations shall be instituted by the Attorney General for the District of Columbia or any of his assistants.
1981 Ed., § 47-2312.
1973 Ed., § 47-1913.
§ 47-2313. Public hackers not affected.
Nothing in this subchapter shall be construed in any wise to affect the provisions of §§ 47-2829 to 47-2831.
1981 Ed., § 47-2313.
1973 Ed., § 47-1914.
§ 47-2314. Personal property tax laws not affected.
Nothing in §§ 47-2301 to 47-2315 shall be construed as affecting the application to motor vehicles of the personal property tax in force on May 3, 1924, which personal property tax shall continue to be levied, assessed, and collected on motor vehicles.
1981 Ed., § 47-2314.
1973 Ed., § 47-1915.
§ 47-2315. Mayor to issue rules.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 18; July 26, 1989, D.C. Law 8-17, § 6(c), 36 DCR 4160; 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., § 47-2315.
1973 Ed., § 47-1916.
§ 47-2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 19, as added Mar. 4, 1981, D.C. Law 3-128, § 11(i), 28 DCR 246; Feb. 28, 1987, D.C. Law 6-209, § 401, 34 DCR 689; 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; June 9, 2001, D.C. Law 13-305, § 406(oo), 48 DCR 334; Dec. 7, 2004, D.C. Law 15-217, § 4(d), 51 DCR 9126.)
1981 Ed., § 47-2316.
"(a) The Mayor shall determine, redetermine, assess, or reassess any tax imposed under this subchapter as follows:
"(1) In the case of a fraudulent monthly report or failure to file a monthly report, the tax may be assessed at any time;
"(2) If the tax as imposed by this subchapter is determined to be due from any person other than a licensee under this subchapter, such tax may be assessed at any time;
"(3) In the case of an incorrect report, the tax shall be assessed or reassessed within 5 years after the filing of such report; or
"(4) If a report required by this subchapter is not filed, or if the report when filed is incorrect or insufficient, or if the tax as imposed by this subchapter has been determined to be due from a licensee or any other person, the amount of tax due shall be determined by the Mayor from such information as may be obtainable. Notice of such determination shall be given to the licensee or to any person required to file a report and/or pay the tax. Such determination shall finally and irrevocably fix the tax unless the person against whom the tax is assessed, within 30 days after the giving of such determination, shall apply to the Mayor for a hearing, or unless the Mayor of his own motion shall redetermine the same. After such hearing or redetermination the Mayor shall give notice of his final determination to the person against whom the tax is assessed.
"(b) If motor vehicle fuel taxes are not paid or filed within the time prescribed, penalties and interest shall be added to the tax in accordance with §§ 47-453 through 47-458.
"(c) The tax imposed by this subchapter and interest and penalties thereon shall become, from the time due and payable, a personal debt of the person liable to pay the same to the District of Columbia. For the purposes of this subsection, the term 'person' also includes any officer of a corporation, and any employee of a corporation responsible for the payment of the tax; any member of a partnership or association, and any employee of a partnership or association responsible for the payment of the tax."
"If a report required by this subchapter is not filed, or if the report when filed is incorrect or insufficient, or if the tax as imposed by this subchapter has been determined to be due from a licensee or another person, the amount of tax due shall be determined by the Mayor from information as may be obtainable. Notice of the determination shall be given to the licensee or other person required to file a report or pay the tax. The determination shall finally fix the tax unless: (1) the person against whom the tax is assessed, within 30 days after the giving of the determination, shall apply to the Mayor for a hearing; or (2) the Mayor shall redetermine the same. After such hearing or redetermination, the Mayor shall give notice of the final determination to the person against whom the tax is assessed."
For temporary (90 day) amendment of section, see § 3(d) of Office of Administrative Hearings Establishment Emergency Amendment Act of 2004 (D.C. Act 15-513, August 2, 2004, 51 DCR 8976).
For temporary (90 day) amendment of section, see § 3(d) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
For legislative history of D.C. Law 6-209, see Historical and Statutory Notes following § 47-451.
§ 47-2317. Collection; liens.[Repealed]
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 20, as added Mar. 4, 1981, D.C. Law 3-128, § 11(i), 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; June 9, 2001, D.C. Law 13-305, § 406(pp)(2), 48 DCR 334.)
1981 Ed., § 47-2317.
§ 47-2318. Refund for erroneous or illegal collection.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 21, as added Mar. 4, 1981, D.C. Law 3-128, § 11(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2318.
§ 47-2319. Judicial review.
Any person aggrieved by a final determination of tax or by a denial of a claim for refund, other than a refund of tax finally determined in § 47-2316, may within 6 months from the date of assessment of the deficiency, or from the date of the denial of a claim for refund, appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 and 47-3304 as amended.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 22, as added Mar. 4, 1981, D.C. Law 3-128, § 11(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2319.
§ 47-2321. Rules and regulations by Mayor.
1981 Ed., § 47-2321.
§ 47-2322. Severability; savings clauses.
1981 Ed., § 47-2322.
§ 47-2323. Assessments for street paving--Generally.
1981 Ed., § 47-2323.
1973 Ed., § 47-1917.
§ 47-2324. Assessments for street paving--Deposit into General Fund.
1981 Ed., § 47-2324.
1973 Ed., § 47-1918.
For legislative history of D.C. Law 1-42, see Historical and Statutory Notes following § 47-2301.
§ 47-2325. Continuation of uncompleted projects at end of fiscal year.
(Mar. 3, 1925, 43 Stat. 1226, ch. 477; enacted, Apr. 9, 1997, D.C. Law 11- 254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2325.
1973 Ed., § 47-1919.