reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2208. Surety bonds

§ 47–2208. Surety bonds.
Every vendor or retailer not engaging in business in the District who has been expressly authorized to pay the tax imposed by this chapter and collect reimbursement therefor, and every vendor engaging in business in the District, may, in the discretion of the Council of the District of Columbia, be required to file with the Mayor a bond not exceeding the amount of $10,000 with such sureties as the Council of the District of Columbia deems necessary, and for such duration not exceeding 5 years as the Council of the District of Columbia deems necessary, conditioned upon the payment of the tax due from any vendor or retailer for any period covered by any return required to be filed under this chapter.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 218; July 24, 1982, D.C. Law 4-131, § 221, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2208.
1973 Ed., § 47-2708.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2209. Assumption or refund of tax by vendor unlawful

§ 47–2209. Assumption or refund of tax by vendor unlawful.
The provisions of § 47-2014 are hereby incorporated in and made applicable to this chapter.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 219; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2209.
1973 Ed., § 47-2709.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2210. Returns and payment of tax

§ 47–2210. Returns and payment of tax.
The provisions of §§ 47-2015, 47-2016, 47-2017, and 47-2018 are hereby incorporated in and made applicable to this chapter. Every vendor, and every vendor or retailer not engaging in business in the District who is expressly authorized to pay the tax, shall file returns and pay the tax in accordance with the provisions of such sections applicable to the filing of returns and the payment of the tax and as shall be prescribed by regulation.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 220; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2210.
1973 Ed., § 47-2710.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2211. Monthly returns; content and form; payment of tax

§ 47–2211. Monthly returns; content and form; payment of tax.
(a) Every purchaser who is required to pay the tax under this chapter shall file a return with the Mayor within 20 days after the end of each calendar month. Such returns shall show the total sales prices of all tangible personal property and services purchased at retail sale upon which the tax imposed has not been paid by the purchaser to vendors or retailers, the amount of tax for which the purchaser is liable, and such other information as the Council of the District of Columbia deems necessary for the computation and collection of the tax.
(b) The Council of the District of Columbia may permit or require the returns of purchasers to be made for other periods and upon such other dates as the Mayor may specify.
(c) The return filed by a purchaser shall include the sales prices of all tangible personal property and services purchased at taxable retail sale during the calendar month or other period for which the return is filed and upon which the tax imposed has not been reimbursed by the purchaser to vendors or retailers.
(d) The form of return shall be prescribed by the Mayor and shall contain such information as he may deem necessary for the proper administration of this chapter. The Mayor may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(e) At the time of filing his return as provided in this section, the purchaser shall pay to the Mayor the amount of tax for which he is liable as shown by such return.
(f) The taxes for the period for which a return is required to be filed under this section shall be due by the taxpayer and payable to the Mayor on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of the total sales prices and taxes due thereon.
(g)(1) Beginning with the 12-month period ending September 30, 2012, any employer required to file a District of Columbia withholding tax return who is not required to collect and remit sales tax shall file an annual use tax return on or before October 20 of each year, in the manner prescribed by the Chief Financial Officer, remitting with the return the use taxes that are due.
(2) The Chief Financial Officer may permit or require the returns to be made for other periods and upon such other dates as he or she may specify; provided, that the gross receipts during any tax year shall be included in returns covering such year and no other.
(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 221; July 24, 1982, D.C. Law 4-131, § 222, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 20, 2012, D.C. Law 19-168, § 7042, 59 DCR 8025.)
Prior Codifications
1981 Ed., § 47-2211.
1973 Ed., § 47-2711.
Effect of Amendments
The 2012 amendment by D.C. Law 19-168 added (g).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2212. Certificate of registration

§ 47–2212. Certificate of registration.
The provisions of § 47-2026 are hereby incorporated in and made applicable to this chapter; provided, that vendors and persons who have been issued certificates of registration under Chapter 20 of this title shall not be required to have such certificates under this chapter.
(May 27, 1949, 63 Stat. 128, ch. 146, title II, § 222; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2212.
1973 Ed., § 47-2712.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2213. Incorporation and application of certain provisions of Chapter 20

§ 47–2213. Incorporation and application of certain provisions of Chapter 20.
The provisions of §§ 47-2019 to 47-2021, 47-2023, 47-2024, and 47-2027 are hereby incorporated in and made applicable to this chapter.
(May 27, 1949, 63 Stat. 128, ch. 146, title II, § 223; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(mm)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2213.
1973 Ed., § 47-2713.
Effect of Amendments
D.C. Law 13-305 rewrote the section.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 22 - Compensating-Use Tax › § 47–2214. Application of chapter

§ 47–2214. Application of chapter.
The provisions of this chapter regarding the assessment of interest charges for the late filing of returns, late payment of tax, and extensions of time for filing returns, shall apply only with respect to late returns filed, late payments made, extensions of time granted, and determinations of tax due made (by court action or administratively) after August 1, 1980.
(Sept. 13, 1980, D.C. Law 3-92, § 203, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2214.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2306. Payment of tax

§ 47–2306. Payment of tax.
(a) The tax in respect to motor vehicle fuel so sold or otherwise disposed of or used in any calendar month shall be paid by the importer on or before the 25th day of the next succeeding calendar month to the Collector of Taxes of the District of Columbia, who shall issue a receipt to the importer therefor.
(b) In the event a user obtains, sells, uses, or otherwise disposes of motor vehicle fuel in the District of Columbia upon which the tax imposed by this subchapter has not been paid, he shall be liable for the tax, penalties, and interest on such motor vehicle fuel as provided for in this subchapter.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 6; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; Mar. 4, 1981, D.C. Law 3-128, § 11(f), 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.)
Prior Codifications
1981 Ed., § 47-2306.
1973 Ed., § 47-1906.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2307. Records subject to inspection of Assessor and Collector

§ 47–2307. Records subject to inspection of Assessor and Collector.
The records of all purchases, receipts, sales, other dispositions, and uses of motor vehicle fuel of every importer, distributor, user, or dealer shall, at all times during the business hours of the day, be subject to inspection by the Assessor and the Collector of Taxes of the District of Columbia, or by their duly authorized agents or by any other agent duly authorized by the Mayor to make such inspection.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 7; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, § 5; Mar. 4, 1981, D.C. Law 3-128, § 11(g), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2307.
1973 Ed., § 47-1907.
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2308. Penalty for accepting fuel from importer without an itemized sale statement

§ 47–2308. Penalty for accepting fuel from importer without an itemized sale statement.
It shall be unlawful for any person to accept or receive from any importer or distributor, except in cases of retail sales, any motor vehicle fuel unless the statement provided for in § 47-2305 appears upon the invoice for the fuel. If any such motor vehicle fuel is received and accepted by any person upon the invoice of which said statement does not appear, such person shall pay to the Collector of Taxes the tax herein imposed.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 8; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2308.
1973 Ed., § 47-1908.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2309. Fuel exported from District of Columbia exempted from taxation

§ 47–2309. Fuel exported from District of Columbia exempted from taxation.
No tax on motor vehicle fuels exported or sold for exportation from the District of Columbia to any other jurisdiction or nation shall be imposed.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2309.
1973 Ed., § 47-1909.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2310. Penalties. [Repealed]

§ 47–2310. Penalties. [Repealed]
Repealed.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 11; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, § 7; Mar. 4, 1981, D.C. Law 3-128, § 11(h), 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(nn)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2310.
1973 Ed., § 47-1911.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2311. Tax on fuel sold by United States agency in the District of Columbia

§ 47–2311. Tax on fuel sold by United States agency in the District of Columbia.
When under authority of law gasoline or other motor vehicle fuel is sold by an agency of the United States within the District of Columbia, for use in privately-owned vehicles, such agency of the United States shall, by agreement with the Mayor of the District of Columbia, arrange for the collection of the tax herein authorized to be imposed, and for accounting to the Collector of Taxes of the District of Columbia for the proceeds of such tax collections.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 14; June 4, 1952, 66 Stat. 100, ch. 366, § 2; May 18, 1954, 68 Stat. 117, ch. 218, title XI, § 1102; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VII, § 802; Dec. 15, 1971, 85 Stat. 653, Pub. L. 92-196, title III, § 301(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2311.
1973 Ed., § 47-1912.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2312. Prosecutions

§ 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.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 15; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(h), 52 DCR 2638.)
Prior Codifications
1981 Ed., § 47-2312.
1973 Ed., § 47-1913.
Effect of Amendments
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2313. Public hackers not affected

§ 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.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 16; 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.)
Prior Codifications
1981 Ed., § 47-2313.
1973 Ed., § 47-1914.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2314. Personal property tax laws not affected

§ 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.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2314.
1973 Ed., § 47-1915.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2315. Mayor to issue rules

§ 47–2315. Mayor to issue rules.
The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this subchapter.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 18; July 25, 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.)
Prior Codifications
1981 Ed., § 47-2315.
1973 Ed., § 47-1916.
Cross References
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment

§ 47–2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment.
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. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(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.)
Prior Codifications
1981 Ed., § 47-2316.
Section References
This section is referenced in § 47-2319.
Effect of Amendments
D.C. Law 13-305 rewrote the section.
D.C. Law 15-217 rewrote the section.
Emergency Legislation
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).
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2317. Collection; liens. [Repealed]

§ 47–2317. Collection; liens. [Repealed]
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.)
Prior Codifications
1981 Ed., § 47-2317.
Editor's Notes
Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2318. Refund for erroneous or illegal collection

§ 47–2318. Refund for erroneous or illegal collection.
Where any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the Mayor for such refund within 3 years from the payment thereof. Such application must be made by the person upon whom such tax was imposed and who has actually paid the tax. Application for a refund as herein provided shall be deemed an application for a revision of tax, penalty, and/or interest complained of and the Mayor may receive evidence with respect thereto. After making his determination of whether any refund shall be made, the Mayor shall give notice thereof to the applicant.
(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.)
Prior Codifications
1981 Ed., § 47-2318.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2319. Judicial review

§ 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.)
Prior Codifications
1981 Ed., § 47-2319.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2320. Contraband; declaration; forfeiture; seizure; search; confiscation; sale

§ 47–2320. Contraband; declaration; forfeiture; seizure; search; confiscation; sale.
(a) All motor vehicle fuels found in any place in the District of Columbia at such time and under such circumstances that the taxes levied and imposed by this subchapter should have been collected and paid, and on which such taxes have not been paid as required by this subchapter, shall be declared contraband goods and be forfeited to the District of Columbia. The Mayor may seize any such motor vehicle fuels wherever they are found.
(b) In any case where the Mayor has knowledge or reason to suspect that any vehicle is carrying motor vehicle fuel in violation of any provisions of this subchapter, the Mayor is authorized to stop such vehicle and to inspect the same for contraband motor vehicle fuel. If such vehicle is carrying motor vehicle fuel in violation of any provision of this subchapter, the motor vehicle fuel and the vehicle shall be confiscated.
(c) The Mayor shall not in any way be held responsible in any court for the seizure or the confiscation of any motor vehicle fuel or vehicles which are seized or confiscated under the provisions of this subchapter. Any motor vehicle fuel or vehicles so seized shall be sold in the same manner as personal property seized for the payment of District of Columbia taxes, and the proceeds of such sales shall be deposited to the credit of the District of Columbia. Notwithstanding the provisions of this section, if the Mayor believes that any failure to comply with the provisions of this subchapter is excusable, the Mayor may, in his discretion, return to the owner or owners thereof any motor vehicle fuel or vehicles seized under the provisions of this section.
(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 23; 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.)
Prior Codifications
1981 Ed., § 47-2320.
Cross References
Metropolitan police, Property Clerk, return of property to owner, property disposition, see § 5-119.06.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2321. Rules and regulations by Mayor

§ 47–2321. Rules and regulations by Mayor.
The Mayor may issue rules and regulations not inconsistent with the provisions of § 47-2005 or this subchapter or both, in order to properly administer the provisions of § 47-2005 or this subchapter, or both.
(Mar. 4, 1981, D.C. Law 3-128, § 13, 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.)
Prior Codifications
1981 Ed., § 47-2321.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2322. Severability; savings clauses

§ 47–2322. Severability; savings clauses.
(a) If any provision of § 47-2005 or this subchapter, or both, including any amendment made by § 47-2005 or this subchapter, or both, or the application thereof to any person or circumstance, is held invalid, the remainder of the provisions of § 47-2005 or this subchapter, or both, including the remaining amendments thereof, and the application of such provision to other persons or circumstances shall not be affected thereby.
(b) The repeal or amendment by § 47-2005 or this subchapter, or both, or any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before March 4, 1981, or both, or any suit or proceeding had or commenced before March 4, 1981, or both, but all such rights and liabilities under this subchapter and § 47-2005 shall continue, and may be enforced in the same manner and the same extent, as if such repeal or amendment had not been made.
(c) All offenses committed, and all penalties incurred, prior to March 4, 1981, or both, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if § 47-2005 and this subchapter, or both, had not been enacted.
(Mar. 4, 1981, D.C. Law 3-128, § 14, 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.)
Prior Codifications
1981 Ed., § 47-2322.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2323. Assessments for street paving — Generally

§ 47–2323. Assessments for street paving — Generally.
Assessments in accordance with existing law shall be made for paving and repaving roadways, where such roadways are paved or repaved, with funds derived from the collection of the tax on motor vehicle fuels.
(Mar. 3, 1926, 44 Stat. 167, ch. 44, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2323.
1973 Ed., § 47-1917.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2324. Assessments for street paving — Deposit into General Fund

§ 47–2324. Assessments for street paving — Deposit into General Fund.
All moneys derived from assessments for paving and repaving roadways under provisions of existing law shall be paid into the General Fund of the District of Columbia as established by § 47-131.
(June 7, 1924, 43 Stat. 550, ch. 302; Jan. 22, 1976, D.C. Law 1-42, § 3(b), 22 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2324.
1973 Ed., § 47-1918.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter I - General Provisions › § 47–2325. Continuation of uncompleted projects at end of fiscal year

§ 47–2325. Continuation of uncompleted projects at end of fiscal year.
Any projects or portions of projects chargeable to the Gasoline Tax Road and Street Improvement Fund during the fiscal year 1925 and subsequent fiscal years and uncompleted at the close of those years shall be a continuing charge upon the Fund until completed and shall, except insofar as conditions beyond the control of the Mayor prevent, be given priority over projects subsequently made a charge upon such Fund.
(Mar. 3, 1925, 43 Stat. 1226, ch. 477; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2325.
1973 Ed., § 47-1919.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter II - International Fuel Tax Agreements › § 47–2351. Reciprocal agreements

§ 47–2351. Reciprocal agreements.
(a) The Mayor is authorized to enter into reciprocal agreements on behalf of the District with the duly authorized representatives of any jurisdiction of the United States or of a foreign country to satisfy the requirements of the IFTA. The Mayor is expressly authorized to enter into the IFTA and become a member of the International Fuel Tax Association, Inc., or such other organization that may, from time to time, be created to implement the reporting requirements of the IFTA.
(b) The IFTA and any other agreements associated with the IFTA that are entered into by the Mayor shall take precedence over any District law or regulation that may be in conflict with such agreements.
(c) The District, as a member jurisdiction to the IFTA, shall provide reciprocity to motor vehicle carriers that are engaged in interjurisdictional movement and intrajurisdictional movement, and are properly registered with another member jurisdiction.
(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.)
Prior Codifications
1981 Ed., § 47-2351.
Editor's Notes
Withdrawal from Compact on Taxation of Motor Fuels Consumed by Interstate Buses: Section 3 of D.C. Law 12-153 provided that the District of Columbia withdraws from participation in the Compact on Taxation of Motor Fuels Consumed by Interstate Buses, approved April 14, 1965 (P.L. 89-11; 79 Stat. 58).
Complementary Legislation: D.C.—D.C. Official Code, 2001 Ed. §§ 47-2351 to 47-2354. Neb.—R.R.S. 1943, §§ 66-1401 to 66-1415.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter II - International Fuel Tax Agreements › § 47–2352. Registration

§ 47–2352. Registration.
(a) The Mayor shall implement a program for a uniform system of licensing and payment of fuel taxes by interjurisdictional motor carriers fleets consistent with the IFTA.
(b) Repealed.
(c)(1) Commercial vehicles exhibiting the following characteristics shall declare a jurisdictional base and obtain the apportioned credentials issued under the terms of the IFTA:
(A) Vehicles with 2 axles and GVWR of more than 26,000 pounds;
(B) Vehicles with 3 or more axles regardless of weight; or
(C) When used in combination, the weight of the combination exceeds 26,000 pounds.
(d) Any vehicle required or eligible to obtain registration under the IFTA that lists the District as the established place of business must declare the District of Columbia as its jurisdictional base pursuant to the IFTA.
(e) Repealed.
(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853; June 9, 2001, D.C. Law 13-305, § 302(e), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2352.
Section References
This section is referenced in § 50-2201.03.
Effect of Amendments
D.C. Law 13-305 repealed subsec. (b), rewrote subsec. (c), and repealed subsec. (e).
Prior to repeal, subsecs. (b) and (e) read:
“(b) All commercial vehicles with a GVWR of over 10,000 pounds and engaged in the interjurisdictional transport of goods or passengers shall be eligible for uniform licensing and payment of fuel taxes.”
“(e) Vehicles qualifying for registration for the IFTA under subsection (b) of this section, but not apportioned or covered by reciprocity, and engaged in interjurisdictional movement, shall acquire a trip pass prior to entering the District.”
Prior to amendment, subsec. (c) read:
“(c) Vehicles exhibiting the following characteristics shall declare a jurisdictional base and obtain the apportioned credentials issued under the terms of the IFTA:
“(1) Vehicles with two axles and a GVWR of 26,000 pounds or more; or
“(2) Vehicles with three or more axles.”
Cross References
Traffic regulation, rules, fees, fines and penalties, original certificate of title, certain motor vehicles and trailers exempt, see § 50-2201.03.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter II - International Fuel Tax Agreements › § 47–2353. Auditing

§ 47–2353. Auditing.
The Mayor shall adopt audit procedures consistent with the IFTA to review the uniform mileage schedules and fleet records of apportioned operators that declare the District their jurisdictional base. The audit procedures shall involve at least 15% of the IFTA apportioned vehicles whose operators declare the District as their jurisdictional base over a 5-year period.
(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.)
Prior Codifications
1981 Ed., § 47-2353.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 23 - Motor Fuel Tax › Subchapter II - International Fuel Tax Agreements › § 47–2354. Fees

§ 47–2354. Fees.
The Mayor shall establish a registration fee schedule for commercial vehicles to carry out the purpose of this subchapter. The money generated from the fees shall be placed in a designated account and used to offset the cost of implementing the provisions of this subchapter.
(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.)
Prior Codifications
1981 Ed., § 47-2354.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 24 - Tobacco Tax › § 47–2407. Redemption of stamps

§ 47–2407. Redemption of stamps.
(a) The Mayor may, upon receipt of satisfactory evidence of the facts, redeem any stamps, issued under this chapter, which have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use. Such redemption may be made either by allowing the owner of such stamps a credit on the purchase of new stamps equal to the amount paid for the spoiled, destroyed, or useless stamps or by refunding such amount; provided, that no refund shall be made in those cases where the owner can be made whole by allowing a credit on the purchase of new stamps. No refund or allowance shall be made under this section unless the owner of such stamps has filed a written claim, under oath, for such refund or allowance with the Mayor within 6 months after the stamps were spoiled, destroyed, or rendered useless or unfit for the purposes intended, or, in the case of the stamps for which the owner has no use, within 6 months after the purchase of such stamps.
(b) No refund or allowance shall be made until:
(1) The stamps so spoiled, destroyed, or rendered useless or unfit, or for which the owner has no use have been returned to the Mayor, or satisfactory proof has been made to the Mayor showing which such stamps cannot be returned; and
(2) If required by the Mayor, the person making the claim for such refund or allowance has satisfactorily traced the history of the stamps from their issuance to the filing of his claim.
(c) Notwithstanding the time limitations specified in subsection (a) of this section for the redemption of stamps, a claim for the redemption of unused stamps which are owned by licensed retailers or vending machine operators on the effective date of this chapter, other than stamps which were spoiled, destroyed, or rendered useless or unfit prior to the effective date of this chapter, shall be filed within 6 months after the effective date of this chapter. Stamps owned by licensed retailers and vending machine operators which were spoiled, destroyed, or rendered useless or unfit prior to the effective date of this chapter shall be subject to the time limitation for the redemption of such stamps specified in subsection (a) of this section. If the Mayor authorizes the continued affixation of stamps after the effective date of this chapter, which stamps were purchased by licensed retailers and vending machine operators prior to the effective date of this chapter, a claim for the redemption of such stamps shall be filed within the time prescribed by the Mayor.
(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 608; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2407.
1973 Ed., § 47-2807.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 24 - Tobacco Tax › § 47–2410. Deficiency in tax

§ 47–2410. Deficiency in tax.
(a) The Mayor may determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312.
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 581, Pub. L. 91-358, title I, §§ 155(a), 161(d)(1); Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Oct. 5, 1985, D.C. Law 6-42, § 443, 32 DCR 4450; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(e), 51 DCR 9126.)
Prior Codifications
1981 Ed., § 47-2410.
1973 Ed., § 47-2810.
Section References
This section is referenced in § 47-2413.
Effect of Amendments
D.C. Law 15-217 rewrote subsecs. (a) and (b).
Emergency Legislation
For temporary (90 day) amendment of section, see § 3(e) 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(e) of Office of Administrative Hearings Establishment Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-553, October 26, 2004, 51 DCR 10359).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 24 - Tobacco Tax › § 47–2411. Redemption of cigarette or alcoholic beverage tax stamps

§ 47–2411. Redemption of cigarette or alcoholic beverage tax stamps.
(a) Where any cigarette or alcoholic beverage tax stamps issued under District of Columbia tax laws have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, the amount paid for such stamps may be refunded within the limit of appropriations therefor, or allowed as a credit on the purchase of new stamps. No such refund or allowance shall be made unless the owner of such stamps shall file a written claim therefor with the Mayor of the District of Columbia or his designated agent within the time prescribed in this section and unless the Mayor or his designated agent upon receipt of satisfactory evidence of the facts, and subject to regulations prescribed by the Council of the District of Columbia, certifies that such refund or allowance is just and equitable.
(b) No refund or allowance shall be made in any case (1) until the stamps so spoiled or rendered useless shall have been returned to the Mayor or his designated agent, (2) until satisfactory proof has been made to the Mayor or his designated agent showing the reason why the same cannot be returned, or (3) if so required by the Mayor or his designated agent, unless the person presenting the same can satisfactorily trace the history of said stamps from their issuance to the filing of his claim as aforesaid; provided, that no refund shall be made in those cases where the owner may be made whole by allowing him a credit on the purchase of new stamps, and provided further, that no claim for a refund, or allowance for such stamps, shall be allowed unless presented within 6 months after the stamps have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or, in the case of stamps for which the owner may have no use, within 6 months from the date of purchase thereof, except that as to stamps which have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, prior to June 3, 1954, a claim for a refund or allowance for credit may be filed within 6 months after June 3, 1954.
(June 3, 1954, 68 Stat. 169, ch. 252, §§ 1, 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-2411.
1973 Ed., § 47-2811.
Cross References
Alcoholic beverages, taxes erroneously or illegally collected, refunds, see § 25-909.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 24 - Tobacco Tax › § 47–2411.01. Penalty; interest. [Repealed]

§ 47–2411.01. Penalty; interest. [Repealed]
Repealed.
(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 612; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Feb. 28, 1987, D.C. Law 6-209, § 406, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ss)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-2411.1.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”