Subchapter II. International Fuel Tax Agreements.


  • Current through October 23, 2012
  • (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.)

    HISTORICAL AND STATUTORY NOTES

    Prior Codifications

    1981 Ed., § 47-2351.

    Legislative History of Laws

    Law 12-153, the "International Fuel Tax Agreement Amendment Act of 1998," was introduced in Council and assigned Bill No. 12-422, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 7, 1998, and May 5, 1998, respectively. Signed by the Mayor on May 22, 1998, it was assigned Act No. 12-370 and transmitted to both Houses of Congress for its review. D.C. Law 12-153 became effective on September 18, 1998.

    Miscellaneous Notes

    Withdrawal from Compact on Taxation of Motor Fuels Consumed by Interstate Buses: Section 3 of D.C. Law 12-153 provides 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.

  • Current through October 23, 2012 Back to Top
  • (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    (b) Repealed.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.)

    HISTORICAL AND STATUTORY NOTES

    Prior Codifications

    1981 Ed., § 47-2352.

    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."

    Legislative History of Laws

    For legislative history of D.C. Law 12-153, see Historical and Statutory Notes following § 47-2351.

    For Law 13-305, see notes under § 47-901.

  • Current through October 23, 2012 Back to Top
  • 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.)

    HISTORICAL AND STATUTORY NOTES

    Prior Codifications

    1981 Ed., § 47-2353.

    Legislative History of Laws

    For legislative history of D.C. Law 12-153, see Historical and Statutory Notes following § 47-2351.

  • Current through October 23, 2012 Back to Top
  • 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.)

    HISTORICAL AND STATUTORY NOTES

    Prior Codifications

    1981 Ed., § 47-2354.

    Legislative History of Laws

    For legislative history of D.C. Law 12-153, see Historical and Statutory Notes following § 47-2351.