D.C. Code § 47-2352
Registration.
# (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Repealed.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Repealed.
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.