District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

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

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 23. Motor Fuel Tax.
Subchapter I. General Provisions.

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.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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