District of Columbia Statutes
§ 47-2353 — Auditing.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 23 Motor Fuel Tax.·Subch. II International Fuel Tax Agreements.
The Mayor shall adopt audit procedures consistent with the IFTA to review the uniform mileage schedules and fleet records of apportioned operators that declare the District their jurisdictional base. The audit procedures shall involve at least 15% of the IFTA apportioned vehicles whose operators declare the District as their jurisdictional base over a 5-year period.
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Legislative History
Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853
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