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The DC Code: § 47-2309 Fuel exported from District of Columbia exempted from taxation.

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

No tax on motor vehicle fuels exported or sold for exportation from the District of Columbia to any other jurisdiction or nation shall be imposed.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2309. 1973 Ed., § 47-1909. DC CODE § 47-2309 Current through December 11, 2012

Credits

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)