Section 9-800. GENERAL PROVISIONS

 

800.1The provisions of this chapter are adopted by the Council of the District of Columbia under authority of § 18 of the Act of April 23, 1924, 43 Stat. 110, ch. 131, as amended (also referred to in this chapter as the "Act"), D.C. Code § 47-2315.

 

800.2The words, terms, and phrases defined in the Act shall have the same meanings when used in this chapter, unless otherwise required by the context of this chapter.

 

800.3When used in this chapter, the term "Deputy Chief Financial Officer" shall mean the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office"), or his or her lawfully appointed agent, representative, or designee.

 

800.4Any importer, distributor, retail dealer, individual, partnership, firm, corporation, or association violating any of the provisions of this chapter shall, upon conviction, be punished by a fine of not more than three hundred dollars ($ 300).

 

800.5Sales of motor fuel to any state, territory, or possession of the United States (including any political subdivision of any state, territory, or possession) are subject to the tax.

 

authority

Unless otherwise noted, the authority for this chapter is § 18 of the Act, effective April 23, 1924, 43 Stat. 110, ch. 131, as amended, D.C. Code § 47-2315 (1981 Ed.).

source

Commissioners' Order 298,426/58 effective December 2, 1942, published in the Evening Star on November 2, 1942, Article 26 of the Police Regulations, 16 DCRR § 50.8.

EditorNote

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."