D.C. Code § 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.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (30 sections)
- 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; bond; issuance;…
- 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…
- 47-2309 · Fuel exported from District of Columbia exempted from…
- 47-2310 · Penalties.
- 47-2311 · Tax on fuel sold by United States agency in the District of…
- 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…
- 47-2317 · Collection; liens.
- 47-2318 · Refund for erroneous or illegal collection.
- 47-2319 · Judicial review.
- 47-2320 · Contraband; declaration; forfeiture; seizure; search;…
- 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.
- 47-2351 · Reciprocal agreements.
- 47-2352 · Registration.
- 47-2353 · Auditing.
- 47-2354 · Fees.