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The DC Code: § 47-2311 Tax on fuel sold by United States agency in the District of Columbia.

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

When under authority of law gasoline or other motor vehicle fuel is sold by an agency of the United States within the District of Columbia, for use in privately-owned vehicles, such agency of the United States shall, by agreement with the Mayor of the District of Columbia, arrange for the collection of the tax herein authorized to be imposed, and for accounting to the Collector of Taxes of the District of Columbia for the proceeds of such tax collections.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2311. 1973 Ed., § 47-1912. Miscellaneous Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401. DC CODE § 47-2311 Current through December 11, 2012

Credits

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 14; June 4, 1952, 66 Stat. 100, ch. 366, § 2; May 18, 1954, 68 Stat. 117, ch. 218, title XI, § 1102; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VII, § 802; Dec. 15, 1971, 85 Stat. 653, Pub. L. 92-196, title III, § 301(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)