| Subchapter I. General Provisions. | Back to Top |
| § 47-2301. Rate; deposit into General Fund. |
| § 47-2301.01. Subchapter subject to the International Fuel Tax Agreement. |
| § 47-2302. Definitions. |
| § 47-2303. Importer's license; application contents; fee; bond; issuance; revocation. |
| § 47-2304. Monthly report of amount of fuel sold. |
| § 47-2305. Importers to render invoices except in cases of retail sales. |
| § 47-2306. Payment of tax. |
| § 47-2307. Records subject to inspection of Assessor and Collector. |
| § 47-2308. Penalty for accepting fuel from importer without an itemized sale statement. |
| § 47-2309. Fuel exported from District of Columbia exempted from taxation. |
| § 47-2310. Penalties.[Repealed] |
| § 47-2311. Tax on fuel sold by United States agency in the District of Columbia. |
| § 47-2312. Prosecutions. |
| § 47-2313. Public hackers not affected. |
| § 47-2314. Personal property tax laws not affected. |
| § 47-2315. Mayor to issue rules. |
| § 47-2316. Procedure for determination, redetermination, assessment, or reassessment; interest penalty; liability for payment. |
| § 47-2317. Collection; liens.[Repealed] |
| § 47-2318. Refund for erroneous or illegal collection. |
| § 47-2319. Judicial review. |
| § 47-2320. Contraband; declaration; forfeiture; seizure; search; confiscation; sale. |
| § 47-2321. Rules and regulations by Mayor. |
| § 47-2322. Severability; savings clauses. |
| § 47-2323. Assessments for street paving--Generally. |
| § 47-2324. Assessments for street paving--Deposit into General Fund. |
| § 47-2325. Continuation of uncompleted projects at end of fiscal year. |
| Subchapter II. International Fuel Tax Agreements. | Back to Top |
| § 47-2351. Reciprocal agreements. |
| § 47-2352. Registration. |
| § 47-2353. Auditing. |
| § 47-2354. Fees. |
