{"data":{"id":"us-dc/d.c.-code-47-2307","jurisdiction":"us-dc","citation":"D.C. Code § 47-2307","heading":"Records subject to inspection of Assessor and Collector.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 23. Motor Fuel Tax.","Subchapter I. General Provisions."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2307","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"6057e7a166c290bf1343abaaeca43ee2b87be796b876d18dcc2409a7a209f0c3","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2306","next":"us-dc/d.c.-code-47-2308"},"notice":"GroundRules: Original legal text. Not legal advice."}