{"data":{"id":"us-dc/d.c.-code-47-2353","jurisdiction":"us-dc","citation":"D.C. Code § 47-2353","heading":"Auditing.","body":"The Mayor shall adopt audit procedures consistent with the IFTA to review the uniform mileage schedules and fleet records of apportioned operators that declare the District their jurisdictional base. The audit procedures shall involve at least 15% of the IFTA apportioned vehicles whose operators declare the District as their jurisdictional base over a 5-year period.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 23. Motor Fuel Tax.","Subchapter II. International Fuel Tax Agreements."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2353","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"ac2c842b47647f7a65ad9bd7ebe5c9fd782cd4f3e4e5906a3877f90046f275a8","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2352","next":"us-dc/d.c.-code-47-2354"},"notice":"GroundRules: Original legal text. Not legal advice."}