D.C. Mun. Regs. tit. 9, r. 9-900

Current through Register Vol. 71, No. 36, September 6, 2024

Rule 9-900 - GENERAL PROVISIONS

900.1

The provisions of this chapter are adopted under authority of title 1 , § 103 of Public Law 89-11, approved April 14, 1965, the "Compact on Taxation of Motor Fuels Consumed by Interstate Buses" (also referred to in this chapter as the "Act"), D.C. Code § 47-2301 footnote.

900.2

Each carrier shall pay to the District motor fuel taxes equivalent to the tax per gallon multiplied by the number of gallons used by the carrier in its operations in the District, as provided by the Act.

900.3

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.

900.4

The words, terms, and phrases defined in the Act, and the definition of "motor vehicle fuels" in D.C. Code § 47-2302(2), shall have the same meanings when used in this chapter, unless otherwise required by the context of this chapter.

900.5

For the purposes of this chapter, the following definitions are also applicable:

(a) The term "carrier" means a bus owner or operator subject to the payment of motor fuel taxes to the District of Columbia under the Act and chapter 8 of this title;

(b) The term "operations" means the movement of any bus whether the bus is loaded or empty, whether it is moved for compensation or not for compensation, and whether the bus is owned by or leased to the person who operates it or causes it to be operated; and

(c) The term "tax per gallon" means a tax at the rate imposed under the District of Columbia Motor Fuel Tax Act (See chapter 8).

D.C. Mun. Regs. tit. 9, r. 9-900

Commissioners' Order 66-1004 effective July 14, 1966, 13 DCR 27 (August 1, 1966), 16 DCRR §§ 100.1, 100.2

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 SDepartment of Finance and Revenuer to the SOffice of Tax and Revenue.

AUTHORITY: Unless otherwise noted, the authority for this chapter is title 1 , § 103 of Public Law 89-11, approved April 14, 1965, the "Compact on Taxation of Motor Fuels Consumed by Interstate Buses," D.C. Code § 47-2301 (1981 Ed.).