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D.C. Code § 47-2351

Reciprocal agreements.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (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.

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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