District of Columbia Statutes
§ 47-2308 — Penalty for accepting fuel from importer without an itemized sale statement.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 23 Motor Fuel Tax.·Subch. I General Provisions.
It shall be unlawful for any person to accept or receive from any importer or distributor, except in cases of retail sales, any motor vehicle fuel unless the statement provided for in § 47-2305 appears upon the invoice for the fuel. If any such motor vehicle fuel is received and accepted by any person upon the invoice of which said statement does not appear, such person shall pay to the Collector of Taxes the tax herein imposed.
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District of Columbia § 47-2308 (Penalty for accepting fuel from importer without an itemized sale statement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Apr. 23, 1924, 43 Stat. 106, ch. 131, § 8; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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