Section 47-2309 - Fuel exported from District of Columbia exempted from taxation

Fuel exported from District of Columbia exempted from taxation

No tax on motor vehicle fuels exported or sold for exportation from the District of Columbia to any other jurisdiction or nation shall be imposed.

CREDIT(S)

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2309.
1973 Ed., § 47-1909.

Current through September 13, 2012