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The DC Code: § 47-2306 Payment of tax.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
The tax in respect to motor vehicle fuel so sold or otherwise disposed of or used in any calendar month shall be paid by the importer on or before the 25th day of the next succeeding calendar month to the Collector of Taxes of the District of Columbia, who shall issue a receipt to the importer therefor.
b
In the event a user obtains, sells, uses, or otherwise disposes of motor vehicle fuel in the District of Columbia upon which the tax imposed by this subchapter has not been paid, he shall be liable for the tax, penalties, and interest on such motor vehicle fuel as provided for in this subchapter.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2306. 1973 Ed., § 47-1906. Legislative History of Laws For legislative history of D.C. Law 3-128, see Historical and Statutory Notes following § 47-2301. For legislative history of D.C. Law 12-264, see Historical and Statutory Notes following § 47-2302. Miscellaneous Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401. DC CODE § 47-2306 Current through December 11, 2012

Credits

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 6; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; Mar. 4, 1981, D.C. Law 3-128, § 11(f), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118.)