reglab/housing_qa huggingface dataset:
DC Code § 47-1817.08 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVII - Qualified High Technology Companies|§ 47-1817.08. Severability

If any provision of this title relating to a Qualified High Technology Company is held to be invalid: (1) Any tax abatement, credit, or other benefit provided under this title shall not be increased, and the amount of tax imposed under this title shall not be decreased, as a result of such invalidity; and (2) A Qualified High Technology Company shall not pay additional taxes under this title to the District of Columbia until any proceedings to contest such taxes become final.  (Apr. 3, 2001, D.C. Law 13-256, § 408, 48 DCR 730.)  Emergency Legislation For temporary (90 day) addition of §§ 47-1850.01 to 47-1850.04, see § 2(e) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668). For temporary (90 day) addition of § 47-1818.01, see § 2(b) of CareFirst Economic Assistance Emergency Act of 2002 (D.C. Act 14-460, July 26, 2002, 49 DCR 8175). Temporary Legislation For temporary (225 day) addition of section, see 2(b) of CareFirst Economic Assistance Temporary Act of 2002 (D.C. Law 14-246, March 25, 2003, law notification 50 DCR 2759).
DC Code § 47-1818.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVIII - Qualified Social Electronic Commerce Companies|§ 47-1818.03. City-wide joint business activity strategy agreements

(a) Within 180 days of [October 9, 2012], the Mayor shall enter into a BAS agreement with a Qualified Social E-Commerce Company and certify the agreement as required by § 47-1818.04 and submit it to the Council as required by § 47-1818.05. (b) The Mayor shall ensure that the BAS agreement provides: (1) That the Qualified Social E-Commerce Company will leverage its activities to assist retail businesses along disrupted corridors; (2) For the coordination of the Qualified Social E-Commerce Company’s offering of technology, marketing, social media, and other training opportunities for District of Columbia small businesses; (3) For the development of engineering-related programs to recruit, train, and retain software developers in the District of Columbia; and (4) For the Qualified Social E-Commerce Company’s participation in hiring STEM students as part of the Summer Youth Employment Program established pursuant to § 32-241. (c) Within 365 days of Council approval of the BAS agreement, as required by § 47-1818.05, and annually thereafter during the term of an abatement granted pursuant to this subchapter, the Mayor shall submit a report to the Council on each BAS agreement approved by the Council detailing the level of compliance under each BAS agreement.  (Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)  Section References This section is referenced in § 47-1818.01 and § 47-1818.02.
DC Code § 47-1818.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVIII - Qualified Social Electronic Commerce Companies|§ 47-1818.04. Certification

(a) Within 180 days of the effective date of this subchapter, the Mayor shall certify that the Qualified Social E-Commerce Company and the District have executed a BAS agreement. (b) The Mayor shall certify to the Office of Tax and Revenue the identity of each Qualified Social E-Commerce Company for which eligibility for an abatement pursuant to this subchapter has been verified by the Mayor and shall provide a description of the qualified real property that is to receive an abatement and the date on which the abatement shall commence.  (Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)  Section References This section is referenced in § 47-1818.02, § 47-1818.03, and § 47-1818.05.
DC Code § 47-1818.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVIII - Qualified Social Electronic Commerce Companies|§ 47-1818.05. Council approval of city-wide business activity strategy agreements

(a)(1) Within 180 days of the effective date of this subchapter, the Mayor shall submit each BAS agreement, along with proof of the certification required by § 47-1818.04(a), to the Council for its approval. (2) If no proposed resolution of disapproval is filed with the Secretary to the Council within 14 days of the receipt by the Council of the BAS agreement, the BAS agreement shall be deemed approved. (3) If a proposed resolution of disapproval is filed with the Secretary to the Council within 14 days of receipt by the Council of the BAS agreement, the Council may approve or disapprove the BAS agreement by resolution within 30 days of the receipt of the BAS agreement. If the Council neither affirmatively approves or disapproves the BAS agreement within 30 days of the receipt by the Council of the BAS agreement, the BAS agreement shall be deemed approved. (b) Notwithstanding the requirements of this section, an abatement provided pursuant to § 47-1818.02 shall not be contingent upon the Council approval, or disapproval, of the BAS agreement.  (Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)  Section References This section is referenced in § 47-1818.03.
DC Code § 47-1818.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVIII - Qualified Social Electronic Commerce Companies|§ 47-1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions

A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02, and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers: (1) The real property tax abatement for certain commercial properties provided in § 47-811.03. (2) Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06, as provided in § 47-1817.03, during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in which case the credit amount in excess of $15 million may be allowed as a credit against the tax imposed by § 47-1817.06, as provided in § 47-1817.03. (3) [Repealed].  (Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712; Dec. 3, 2020, D.C. Law 23-149, § 7152(b)(10), 67 DCR 10493.)
DC Code § 47-1818.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVIII - Qualified Social Electronic Commerce Companies|§ 47-1818.07. First Source employment; inapplicable

Notwithstanding any other provision of law, the requirements of subchapter X of Chapter 2 of Title 2 [§ 2-219.01 et seq.] pertaining to government-assisted non-construction projects shall not apply to a Qualified Social E-Commerce Company receiving a benefit pursuant to this subchapter; specifically, § 2-219.03(e)(1), pertaining to government-assisted non-construction projects, and § 2-219.03(e)(1C), pertaining to hiring and reporting requirements in government-assisted non-construction projects.  (Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
DC Code § 47-1818.08 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter XVIII - Qualified Social Electronic Commerce Companies|§ 47-1818.08. Delegation of authority

The Mayor may delegate the functions vested in him by this subchapter to an appropriate executive office, agency or department.  (Oct. 9, 2012, D.C. Law 19-174, § 2, 59 DCR 8712.)
DC Code § 47-1901 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1901. Imposition of tax [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1902 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1902. Tax based on market value -- Appraisal [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1903 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1903. Appraisal deemed true value; tax to be lien; exceptions [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1904 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1904. Report by decedent’s personal representative; contents; Payment [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1905 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1905. Collection of tax from distributive share [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1906 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1906. Property not under control of personal representative [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1907 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter I - Inheritance Tax|§ 47-1907. Life and future estates; payment of tax; lien [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1901 to 47-1907.
DC Code § 47-1911 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1911. Imposition of tax; additional levy on transfers [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1912 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1912. Credits; restriction [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1913 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1913. Tax not to exceed difference between maximum credit and levy by states [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1914 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1914. Benefits to District [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1915 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1915. Tax on transfer of nonresidents’ real and personal property [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1916 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1916. Executor to file copy of federal return with Assessor [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1917 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1917. Assessment on basis of return [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1918 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter II - Estate Tax|§ 47-1918. Tax payable within 17 months [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)  Prior Codifications 1981 Ed., §§ 47-1911 to 47-1918.
DC Code § 47-1921 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1921. Liability of bond for assessments; limitation [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1922 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1922. Monthly report of names of decedents by Register of Wills [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1923 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1923. Administration; testimony; production of books and records [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1924 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1924. Arrears [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1925 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1925. Enforcement [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1926 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1926. Failure to file return; false return; penalty [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1927 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1927. Wilful failure to pay taxes, make return; additional penalty [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1928 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1928. Release of lien [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1929 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1929. Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1930 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1930. Internal Revenue Service to supply information to Mayor [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1931 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1931. Assessor to determine tax if return not filed when due [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1932 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1932. Assessor may compound and settle tax [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1933 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1933. Definitions [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1934 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1934. Situs of intangibles; trust estates; aliens [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1935 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1935. Compromise and settlement of taxes [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-1936 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 19 - Inheritance and Estate Taxes. [Repealed]|Subchapter III - Miscellaneous Provisions|§ 47-1936. Secrecy of returns [Repealed]

Repealed.  (Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.)
DC Code § 47-2301.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 23 - Motor Fuel Tax|Subchapter I - General Provisions|§ 47-2301.01. Subchapter subject to the International Fuel Tax Agreement

The Provisions of this subchapter shall be subject to the provisions of the International Fuel Tax Agreement as required by subchapter II of this chapter.  (Sept. 18, 1998, D.C. Law 12-153, § 2(b), 45 DCR 3853.)  Prior Codifications 1981 Ed., § 47-2301.1.
DC Code § 47-2304 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 23 - Motor Fuel Tax|Subchapter I - General Provisions|§ 47-2304. Monthly report of amount of fuel sold

Each importer engaged in the District of Columbia in the sale or other disposition or use of motor vehicle fuel shall render to the Assessor of the District of Columbia, on or before the 25th day of each calendar month, on forms prescribed, prepared, and furnished by the said Assessor, a sworn report of the total number of gallons of motor vehicle fuel within the District of Columbia sold or otherwise disposed of by such importer or used by him in a motor vehicle operated for hire or for commercial purposes, and of the number of gallons of such fuel so sold or otherwise disposed of for exportation from and resale without the District of Columbia, during the preceding calendar month. Such report shall be sworn to by one of the principal officers in case of a domestic corporation, by the resident general agent, or attorney in fact, or by a chief accountant or officer in case of a foreign corporation, or by the managing agent or owner in case of a partnership or association.  (Apr. 23, 1924, 43 Stat. 106, ch. 131, § 4; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2304. 1973 Ed., § 47-1904. Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
DC Code § 47-2305 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 23 - Motor Fuel Tax|Subchapter I - General Provisions|§ 47-2305. Importers to render invoices except in cases of retail sales

Invoices shall be rendered by importers and distributors to all purchasers from them of motor vehicle fuel within the District of Columbia except in case of retail sales. Said invoices shall contain a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed by a licensed importer named in said statement and that the importer has paid the tax or will pay it on or before the 25th day of the calendar month next succeeding the purchase.  (Apr. 23, 1924, 43 Stat. 106, ch. 131, § 5; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, § 4; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2305. 1973 Ed., § 47-1905. Section References This section is referenced in § 47-2308.