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The DC Code: § 47-2307 Records subject to inspection of Assessor and Collector.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

The records of all purchases, receipts, sales, other dispositions, and uses of motor vehicle fuel of every importer, distributor, user, or dealer shall, at all times during the business hours of the day, be subject to inspection by the Assessor and the Collector of Taxes of the District of Columbia, or by their duly authorized agents or by any other agent duly authorized by the Mayor to make such inspection.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2307. 1973 Ed., § 47-1907. Legislative History of Laws For legislative history of D.C. Law 3-128, see Historical and Statutory Notes following § 47-2301. Miscellaneous Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413. Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401. DC CODE § 47-2307 Current through December 11, 2012

Credits

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 7; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, § 5; Mar. 4, 1981, D.C. Law 3-128, § 11(g), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)