District of Columbia § 47-2305 Importers to render invoices except in cases of retail sales.

District of Columbia Statutes

§ 47-2305 — Importers to render invoices except in cases of retail sales.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 23 Motor Fuel Tax.·Subch. I General Provisions.

Invoices shall be rendered by importers and distributors to all purchasers from them of motor vehicle fuel within the District of Columbia except in case of retail sales. Said invoices shall contain a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed by a licensed importer named in said statement and that the importer has paid the tax or will pay it on or before the 25th day of the calendar month next succeeding the purchase.

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Invoices shall be rendered by importers and distributors to all purchasers from them of motor vehicle fuel within the District of Columbia except in case of retail sales. Said invoices shall contain a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed by a licensed importer named in said statement and that the importer has paid the tax or will pay it on or before the 25th day of the calendar month next succeeding the purchase.

District of Columbia § 47-2305 (Importers to render invoices except in cases of retail sales.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 5; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, § 4; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575