District of Columbia § 47-2307 Records subject to inspection of Assessor and Collector.

District of Columbia Statutes

§ 47-2307 — Records subject to inspection of Assessor and Collector.

District of Columbia § 47-2307

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 23Motor Fuel Tax.

Subch. IGeneral Provisions.

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Bluebook

D.C. Code § 47-2307 (2026).

Text

The records of all purchases, receipts, sales, other dispositions, and uses of motor vehicle fuel of every importer, distributor, user, or dealer shall, at all times during the business hours of the day, be subject to inspection by the Assessor and the Collector of Taxes of the District of Columbia, or by their duly authorized agents or by any other agent duly authorized by the Mayor to make such inspection.

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The records of all purchases, receipts, sales, other dispositions, and uses of motor vehicle fuel of every importer, distributor, user, or dealer shall, at all times during the business hours of the day, be subject to inspection by the Assessor and the Collector of Taxes of the District of Columbia, or by their duly authorized agents or by any other agent duly authorized by the Mayor to make such inspection.

Legislative History

Apr. 23, 1924, 43 Stat. 106, ch. 131, § 7; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, § 5; Mar. 4, 1981, D.C. Law 3-128, § 11(g), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575