D.C. Mun. Regs. tit. 9, r. 9-904
The Deputy Chief Financial Officer may in his discretion require a carrier to file a bond in the form to be prescribed by the Deputy Chief Financial Officer, in a sum approximating twelve (12) times the average monthly motor fuel tax paid by the carrier on purchases of motor fuel from suppliers of motor fuel in the District during the preceding twelve (12) months.
The bond shall be payable to the District of Columbia, and executed by a surety company licensed to do business in the District.
The condition of each bond shall be that the carrier will pay all taxes due and to become due, including all penalties, under the Act and this chapter from the date of the bond to thirty (30) days after either the carrier or the surety notifies the Deputy Chief Financial Officer that the bond has been canceled; Provided, that in no case shall the bond be less than one thousand dollars ($ 1,000) or more than seventy-five thousand dollars ($ 75,000).
D.C. Mun. Regs. tit. 9, r. 9-904