D.C. Mun. Regs. tit. 9, r. 9-800

Current through Register 71, No. 45, November 7, 2024

Rule 9-800 - GENERAL PROVISIONS

800.1

The 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.

800.2

The 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.

800.3

When 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.

800.4

Any 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).

800.5

Sales 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.

D.C. Mun. Regs. tit. 9, r. 9-800

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

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."

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.).