Source: http://dccode.elaws.us/code?no=47-2301
Timestamp: 2019-11-15 15:59:56
Document Index: 577009956

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 1', '§ 1', '§ 1', '§ 1101', '§ 801', '§ 301', '§ 201', '§ 3', '§ 7', '§ 11', '§ 2', '§ 6', '§ 108', '§ 108', '§ 2', '§ 7241', '§ 625', '§ 47', '§ 47', '§ 47', '§ 47', '§ 2', '§ 108', '§ 2', '§ 2', '§ 2', '§ 7111', '§ 7241', '§ 7241', '§ 625']

§ 47-2301. Rate; deposit into General Fund.
(a) The District of Columbia shall levy and collect a tax of $ .235 per gallon on motor vehicle fuels within the District of Columbia, sold or otherwise disposed of by an importer or by a user, or used for commercial purposes.
(b) The proceeds of the taxes imposed under §§ 47-2302 through 47-2315, and the money collected from fees charged for the registration and titling of motor vehicles, including fees charged for the issuance of permits to operate motor vehicles, shall be deposited in the General Fund of the District of Columbia established under § 47-131.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 1; Aug. 17, 1937, 50 Stat. 676, ch. 690, title III, § 1; June 4, 1952, 66 Stat. 100, ch. 366, § 1; May 18, 1954, 68 Stat. 117, ch. 218, title XI, § 1101; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VIII, § 801; Dec. 15, 1971, 85 Stat. 653, Pub. L. 92-196, title III, § 301(a); Oct. 21, 1975, D.C. Law 1-23, title II, § 201, 22 DCR 2096; Jan. 22, 1976, D.C. Law 1-42, § 3(a), 22 DCR 6311; Jan. 22, 1976, D.C. Law 1-42, § 7(c), 22 DCR 6317; Mar. 4, 1981, D.C. Law 3-128, § 11(a), 28 DCR 246; Feb. 19, 1986, D.C. Law 6-80, § 2, 32 DCR 7268; July 26, 1989, D.C. Law 8-17, § 6(a), 36 DCR 4160; Sept. 10, 1992, D.C. Law 9-145, § 108, 39 DCR 4895; June 14, 1994, D.C. Law 10-128, § 108, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 3, 2010, D.C. Law 18-111, § 7241(h), 57 DCR 181; Apr. 8, 2011, D.C. Law 18-370, § 625(c), 58 DCR 1008.)
1981 Ed., § 47-2301.
1973 Ed., § 47-1901.
D.C. Law 18-111, in subsec. (a), substituted "$ .235 per gallon" for "20 cents per gallon, except for the period beginning June 1, 1994, and ending September 30, 1994, a tax of 22.5 cents per gallon,".
D.C. Law 18-370, in subsec. (b), substituted "§§ 47-2302 through 47-2315" for "§§ 47-2301 through 47-2315'; and added subsec. (c).
For temporary (225 day) amendment of section, see § 2 of Motor Vehicle Fuel Tax Act Amendment Temporary Act of 1985(D.C. Law 6-25, September 5, 1985, law notification 32 DCR 5320).
For temporary (225 day) amendment of section, see § 108 of Omnibus Budget Support Temporary Act of 1992 (D.C. Law 9-134, July 23, 1992, law notification 39 DCR ).
"Sec. 2. Fuel cost reduction plan.
"(a) The Mayor shall submit a comprehensive plan to the Council setting forth the most appropriate method or methods that may be executed to address increasing costs associated with motor vehicle fuel and natural gas. The report shall, at a minimum examine the following methods: moving price ceilings; elimination of the gas tax in whole or in part; establishing gasoline sales-tax holidays; gas vouchers; and examining the city's buying power to purchase home heating fuel.
"(1) Historical fuel (motor vehicle, natural gas, heating oil) cost trends in the District of Columbia from calendar year 2003 through December 2005;
"(2) An assessment concerning the multiple variables that have influenced the cost shifts through the designated period; and
"(3) An assessment concerning possible price gouging, by local motor vehicle fuel retailers, and wholesalers.
"(c) The report shall be due on December 15, 2005."
Section 4(b) of D.C. Law 16-44 provides that the act shall expire after 225 days of its having taken effect.
For temporary (90 day) enactment, see § 2 of Gasoline Fuel Tax Examination Emergency Act of 2005 (D.C. Act 16-188, October 28, 2005, 52 DCR 10017).
For temporary (90 day) enactment, see § 2 of Gasoline Fuel Tax Examination Congressional Review Emergency Act of 2006 (D.C. Act 16-279, February 27, 2006, 53 DCR 1624).
For temporary (90 day) enactment, see § 2 of Heating Oil and Artificial Consumer Relief Congressional Review Emergency Act of 2006 (D.C. Act 16-282, February 27, 2006, 53 DCR 1631).
For temporary (90 day) amendment of section, see § 7111(g) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7241(h) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7241(h) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 625(c) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
Law 1-42, the "Revenue Funds Availability Act of 1975," was introduced in Council and assigned Bill No. 1-161, which was referred to the Committee on the Budget. The Bill was adopted on first and second readings on July 29, 1975 and October 7, 1975, respectively. Signed by the Mayor on October 24, 1975, it was assigned Act No. 1-59 and transmitted to both Houses of Congress for its review.
Law 6-80, the "Flat Fuel Tax Amendment Act of 1985," was introduced in Council and assigned Bill No. 6-112, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 22, 1985 and November 5, 1985, respectively. Signed by the Mayor on November 26, 1985, it was assigned Act No. 6-105 and transmitted to both Houses of Congress for its review.
Section 629 of D.C. Law 18-370 provides:
"Sec. 629. Applicability.
"This subtitle shall apply as of October 1, 2011; except, that sections 622 and 623(a)(2) shall apply as of the effective date of this act."