D.C. Code § 47-2353
Auditing.
The Mayor shall adopt audit procedures consistent with the IFTA to review the uniform mileage schedules and fleet records of apportioned operators that declare the District their jurisdictional base. The audit procedures shall involve at least 15% of the IFTA apportioned vehicles whose operators declare the District as their jurisdictional base over a 5-year period.
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.