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D.C. Code § 47-2306

Payment of tax.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (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.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (30 sections)
  1. 47-2301 · Rate; deposit into General Fund.
  2. 47-2301.01 · Subchapter subject to the International Fuel Tax Agreement.
  3. 47-2302 · Definitions.
  4. 47-2303 · Importer’s license; application contents; bond; issuance;…
  5. 47-2304 · Monthly report of amount of fuel sold.
  6. 47-2305 · Importers to render invoices except in cases of retail sales.
  7. 47-2306 · Payment of tax.
  8. 47-2307 · Records subject to inspection of Assessor and Collector.
  9. 47-2308 · Penalty for accepting fuel from importer without an itemized…
  10. 47-2309 · Fuel exported from District of Columbia exempted from…
  11. 47-2310 · Penalties.
  12. 47-2311 · Tax on fuel sold by United States agency in the District of…
  13. 47-2312 · Prosecutions.
  14. 47-2313 · Public hackers not affected.
  15. 47-2314 · Personal property tax laws not affected.
  16. 47-2315 · Mayor to issue rules.
  17. 47-2316 · Procedure for determination, redetermination, assessment, or…
  18. 47-2317 · Collection; liens.
  19. 47-2318 · Refund for erroneous or illegal collection.
  20. 47-2319 · Judicial review.
  21. 47-2320 · Contraband; declaration; forfeiture; seizure; search;…
  22. 47-2321 · Rules and regulations by Mayor.
  23. 47-2322 · Severability; savings clauses.
  24. 47-2323 · Assessments for street paving — Generally.
  25. 47-2324 · Assessments for street paving — Deposit into General Fund.
  26. 47-2325 · Continuation of uncompleted projects at end of fiscal year.
  27. 47-2351 · Reciprocal agreements.
  28. 47-2352 · Registration.
  29. 47-2353 · Auditing.
  30. 47-2354 · Fees.
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