D.C. Mun. Regs. tit. 9, r. 9-808

Current through Register 71, No. 45, November 7, 2024
Rule 9-808 - SALES OF MOTOR FUEL TO FOREIGN GOVERNMENTS AND AGENCIES
808.1

Motor fuel sold to a foreign government shall be sold to an individual designated as the representative of that government.

808.2

Diplomats, employees of foreign governments and agencies, and certain members of their families who are exempt from payment of motor fuel taxes shall be determined by the U.S. Department of State, with the approval of the Department.

808.3

Persons who are exempt under this section shall be issued Form DS-719, a green identification card called a "Gasoline Tax Exemption Card," and a book of exemption certificates (Form DS 717) for use when making tax-exempt purchases.

808.4

The identification card shall bear the name of the individual entitled to purchase motor fuel without payment of the tax, an identification card number, and the card holder's photograph and signature.

808.5

In order to make a tax-exempt purchase, the purchaser shall show the Form DS-719 identification card to the dealer and give a certificate from the book (Form DS-717) to the dealer.

808.6

The dealer shall submit the certificate(s) to the importer for use in establishing the amount of motor fuel exempt from the tax.

808.7

Vendors shall exercise care to determine that the person making a tax-exempt purchase is the same person shown on the identification card by comparing the person and his or her signature to the photograph and signature on the card.

808.8

No sales shall be made without payment of the tax to any person who does not exhibit an identification card and present a completed exemption certificate.

808.9

If the Department of State severs diplomatic relations with any country, the agencies, diplomats, employees, and others from that country will no longer be allowed to make tax-exempt purchases. Vendors will be notified periodically of any revocations made on this basis.

808.10

No other identification cards except Form DS-719 shall be valid for the motor fuel tax exemption. The pink identification cards issued for the purpose of indicating exemption from Federal gasoline tax shall not be valid for establishing exemption to D.C. motor fuel tax.

D.C. Mun. Regs. tit. 9, r. 9-808

Administrative Ruling No. 1, 16 DCRR