Subchapter I. General Provisions. § 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; revocation. § 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 sale statement. § 47–2309. Fuel exported from District of Columbia exempted from taxation. § 47–2310. Penalties. [Repealed] § 47–2311. Tax on fuel sold by United States agency in the District of Columbia. § 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 reassessment; interest penalty; liability for payment. § 47–2317. Collection; liens. [Repealed] § 47–2318. Refund for erroneous or illegal collection. § 47–2319. Judicial review. § 47–2320. Contraband; declaration; forfeiture; seizure; search; confiscation; sale. § 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.
