If motor vehicle fuel is resold or transferred by the licensed importer into other jurisdictions, official copies of delivery tickets or sales invoices shall be kept in the local office.
Records of sales directly to an agency of the U.S. government or District government shall be maintained by the local office.
Exemption certificates furnished by a retailer at the time of sale, when properly executed, shall be accepted by the importer and be attached to its monthly returns to the Deputy Chief Financial Officer.
D.C. Mun. Regs. tit. 9, r. 9-804