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The DC Code: § 47-2308 Penalty for accepting fuel from importer without an itemized sale statement.

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

It shall be unlawful for any person to accept or receive from any importer or distributor, except in cases of retail sales, any motor vehicle fuel unless the statement provided for in § 47-2305 appears upon the invoice for the fuel. If any such motor vehicle fuel is received and accepted by any person upon the invoice of which said statement does not appear, such person shall pay to the Collector of Taxes the tax herein imposed.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2308. 1973 Ed., § 47-1908. Miscellaneous Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401. DC CODE § 47-2308 Current through December 11, 2012

Credits

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 8; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)