Section 9-703. SPECIAL EQUIPMENT MOUNTED ON A MOTOR VEHICLE OR TRAILER

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703.1Special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property.

703.2For the valuation of special equipment, the original cost allocated to the registered motor vehicle or trailer shall be excluded from the total original cost of the special equipment and the registered motor vehicle or trailer.

source

Final Rulemaking published at 35 DCR 6014, 6018 (August 5, 1988).

EditorNote

Prior to August 5, 1988, the Department of Finance and Revenue published Final Rulemaking notice at 22 DCR 4445, 4448 (February 17, 1976).

                    
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