Chapter 131. To provide for a tax on motor-vehicle fuels sold within the District of Columbia, and for other purposes
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CHAP. 131.— An Act To provide for a tax on motor-vehicle fuels sold within the District of Columbia, and for other purposes. April 23, 1924.[[H. R. 655](/us/bill/68/hr/655).][[Public, No. 104](/us/pl/68/104).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * District of Columbia.Motor-vehicle fuels.Tax on sales, etc., of, by importers. That a tax of 2 cents per gallon on all motor-vehicle fuels within the District of Columbia, sold or otherwise disposed of by an importer, or used by him in a motor vehicle operated for hire or for commercial purposes, shall be levied, collected, and paid in the manner hereinafterProceeds available for roads and streets.Exception.*Post*, p. 108. provided.
The proceeds of the tax, except as provided in section 10, shall be paid into the Treasury of the United States entirely to the credit of the District of Columbia and shall be available for appropriation by the Congress exclusively for road and street improvement and repair. Sec. 2. Terms construed. “Motor vehicle.” That as used in this Act—
(a)The term “motor vehicle ” means all vehicles propelled by internal-combustion engines, electricity, or steam, except traction107 engines, road rollers, and vehicles propelled only upon rails and tracks.
(b)The term “motor-vehicle fuels ” means gasoline and other“Motorvehicle fuels.” volatile and inflammable liquid fuels produced or compounded for the purpose of operating or propelling internal-combustion engines:*Proviso*.Kerosene not included. *Provided*, That kerosene shall not be considered to be a motor-vehicle fuel in the meaning of this Act.
(c)The term “importer ” means any person who brings into, or“Importer.” who produces, refines, manufactures, or compounds in, the District of Columbia motor-vehicle fuel to be sold or otherwise disposed of by him or to be used by him in a motor vehicle operated for hire or for commercial purposes.
(d)The term “person ” includes individual, partnership, corporation,“Person.” and association.
(e)The term “Commissioners ” means the Board of Commissioners“Commissioners.” of the District of Columbia. Sec. 3. That each importer of motor-vehicle fuel shall file with theImporters to file certificate of business with the assessor.Details. assessor of the District of Columbia, a duly acknowledged certificate, on forms prescribed, prepared, and furnished by the said assessor, containing the name under which such importer is transacting business within the District of Columbia, the names and addresses of the several persons constituting the association or partnership, and, if a corporation, the corporate name under which it is authorized to transact business, and the names and addresses of its principal officers, resident general agent, and attorney in fact. No importer shall sellNo sales, etc., permitted until certificate filed. or otherwise dispose of or use any motor-vehicle fuel within the District of Columbia until such certificate is filed as is required by this Act. Sec. 4. That each importer engaged in the District of ColumbiaMonthly sworn report to be made of fuel disposed of. in the sale or other disposition or use of motor-vehicle fuel shall render to the assessor of the District of Columbia, on or before the last day of each calendar month, on forms prescribed, prepared, and furnished by the said assessor, a sworn report of the total number of gallons of motor-vehicle fuel within the District of Columbia sold or otherwise disposed of by such importer or used by him in a motor vehicle operated for hire or for commercial purposes, and of theAmount exported, etc. number of gallons of such fuel so sold or otherwise disposed of for exportation from and resale without the District of Columbia, during the preceding calendar month. Such report shall be sworn to by one of the principal officers in case of a domestic corporation, by the resident general agent, or attorney in fact, or by a chief accountant or officer in case of a foreign corporation, or by the managing agent or owner in case of a partnership or association. Sec. 5. That invoices shall be rendered by importers to all purchasersInvoices to purchasers except of retail sales. from them of motor-vehicle fuel within the District of Columbia, except in cases of retail sales. Said invoices shall containContents. a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed, and that the importer has paid the tax or will pay it on or before the last day of the calendar month next succeeding the purchase. Sec. 6. That the tax in respect to motor-vehicle fuel so sold orTax to be paid monthly. otherwise disposed of or used in any calendar month shall be paid by the importer on or before the last day of the next succeeding calendar month to the collector of taxes of the District of Columbia, who shall issue a receipt to the importer therefor. Sec. 7. That the records of all purchases, receipts, sales, other dispositions,Business records subject to inspection by District officials. and uses of motor-vehicle fuel of every importer 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 of108 Columbia, or by their duly authorized agents, or by any other agent duly authorized by the Commissioners to make such inspection. Sec. 8. Acceptance of fuel without required statement on invoice, unlawful. That it shall be unlawful for any person, to receive or accept from any importer, except in cases of retail sales, any motor-vehicle fuel, unless the statement provided for in section 5 of thisDouble tax if statement not on invoice. Act appears upon the invoices 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 or be liable to the District of Columbia for double the amount of the said tax, which amount, may be recovered by civil suit or action in any court of competent jurisdiction. Sec. 9. No tax on exports. That 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. Sec. 10. Refund of tax if fuel used for other than motor vehicles. That any person who purchases any motor-vehicle fuel in the District of Columbia to be used for operating or propelling any stationary gas engine, tractor used for agricultural purposes, motor boat, aeroplane, or aircraft of any character, or for cleaning or dyeing, or for any other purpose other than use in a motor vehicle operated, or intended to be operated, in whole or in part upon any of the public highways of the District of Columbia, on which motor-vehicle fuel the tax imposed by this Act shall have been paid, shall be refunded the amount of such tax so paid by the importer, uponStatement required for refund. presenting to the collector of taxes of the District of Columbia a sworn statement accompanied by the invoices showing such purchase, which statement shall set forth the total amount of such motor-vehicle fuel so purchased and used by such consumer other than in motor vehicles operated, or intended to be operated, on any of thePayment by collector from retained taxes. public highways of the District of Columbia. Such refunds shall be made by check by the collector of taxes from moneys paid for taxes on motor-vehicle fuels and retained on deposit as hereinafter in thisSpecial fund authorized. section provided. For the purpose of such refunds the collector of taxes is authorized at all times to retain in a special fund on deposit in a Government depositary moneys paid him for such taxes, the total amount so retained on deposit not to exceed $1,000 at any one time.Applications to be filed within 30 days. Applications for refunds, as provided herein, must be filed with the collector of taxes of the District of Columbia within thirty days*Proviso*.Sworn statement required. from the date of purchase: *Provided*, That before any refund shall be made the applicant shall furnish to the collector of taxes of the District of Columbia satisfactory evidence by sworn statement of the exempted use of such fuel purchased by him. Sec. 11. Violations, obstructions. etc., a misdemeanor.
(a)That any person violating any provision of sections 3 to 6, inclusive, or refusing or obstructing inspection under section 7, or falsely making any statement or report required by this Act, shall be deemed guilty of a misdemeanor and upon conviction thereofPunishment for. shall be punished by a fine of not less than $50 nor more than $500, or by imprisonment for not more than one year, or by both such fine and imprisonment.
(b)Penalty for nonpayment of tax. Any person who fails to pay any tax upon motor-vehicle fuels imposed by this Act shall be liable to the District of Columbia for a penalty equal to twice the amount of such tax. Such penalty may be collected in a civil suit in any court of competent jurisdiction. Sec. 12. Registration fees.Motor vehicles.
(a)That there shall be levied, collected, and paid a registration fee of $1 for each calendar year for each motor vehicle operated in the District of Columbia; except that for motor vehicles propelled by steam or electricity the fee shall be as provided in subdivision (b). 109
(b)Owners of electrically driven and steam operated motor vehiclesOther power motor vehicles. shall be charged the following annual registration fees: All motor vehicles operated by steam, $15 per annum. Steam. Electrically driven passenger-carrying vehicles, $11 per annum. Electric passenger. Electrically operated trucks, having one thousand pounds or lessElectric trucks. rated carrying capacity, a minimum charge of $20 per annum, plus $2 for each additional one thousand pounds or less rated carrying capacity.
(c)The registration fee shall be paid to the collector of taxes.Identification tags on payment of fee. Upon the payment of any such registration fee there shall be issued for the motor vehicle two identification tags of such design and a registration certificate in such form as the Commissioners may prescribe.
(d)All registration fees collected during any fiscal year shallFees to be paid into the Treasury to credit of United States and the District in proportion to appropriations. be paid into the Treasury of the United States to the credit of the United States and to the credit of the District of Columbia in the same proportions as appropriations for the District of Columbia are paid from the Treasury of the United States and from the revenues of the District of Columbia during the fiscal year in which the fees are collected. Sec. 13. That all motor vehicles owned and officially used by theGovernment vehicles subject to regulations, etc. United States or by the District of Columbia shall carry registration tags of the same character and the operator of any such motor vehicle shall be subject to the same regulations and provisions as apply to all other motor vehicles operated within the District of Columbia, all such registration tags and all registration certificatesNo charge for tags, etc. to be furnished without charge. Sec. 14. That when under authority of law gasoline or otherSales by a Government agency for private use to have tax collected. motor-vehicle fuel is sold by an agency of the United States within the District of Columbia, for use in privately owned vehicles, such agency of the United States shall, by agreement with the Commissioners of the District of Columbia, arrange for the collection of the tax of 2 cents per gallon herein authorized to be imposed, and for accounting to the collector of taxes of the District of Columbia for the proceeds of such tax collections. Sec. 15. That all prosecutions for violations of the provisions ofProsecutions in police court. this Act or regulations prescribed thereunder may be in the police court of the District of Columbia, upon information filed by the corporation counsel of the District of Columbia or any of his assistants; and all suits for the collection of any tax or penalty underSuits for collection of tax, etc. this Act or such regulations shall be instituted by the corporation counsel or any of his assistants. Sec. 16. That nothing in this Act shall be construed in any wiseLicense tax on operating vehicles for hire, etc., not affected.Vol. 32, p. 624. to affect the provisions of paragraphs 11, 13, and 14 of section 7 of the Act of Congress relating to license taxes, approved July 1, 1902. Sec. 17.
(a)That the provisions of this Act relating to the taxFuel tax effective in 30 days. on motor-vehicle fuels shall take effect 30 days after the enactment of this Act.
(b)The provisions of this Act relating to the registration tax onRegistration tax effective January 1, 1925.Former provisions repealed.Vol. 39, p. 1012. motor vehicles shall take effect January 1, 1925; and the provisions of the twenty-ninth paragraph under the heading “Contingent and Miscellaneous Expenses” in the District of Columbia Appropriation Act for the fiscal year 1918, except the third, fourth, and fifth provisos thereof, are repealed.
(c)Any violation of any provision of law or regulation issuedProsecutions, etc., of violations of prior laws continued. thereunder which is repealed by this Act, and any liability arising under such provisions or regulations may, if the violation occurred or the liability arose prior to such repeal, be prosecuted or enforced to the. same extent as if this Act had not been enacted. 110
(d)Personal property tax on vehicles not affected.Vol. 42, p. 668. Nothing in this Act shall be construed as affecting the application to motor vehicles of the personal property tax in force at the time of the enactment of this Act, which personal property tax shall continue to be levied, assessed, and collected on motor vehicles. Sec. 18. Regulations, penalties, etc., to be prescribed. That the Commissioners may make such regulations as in their judgment are necessary for the administration of this Act and may affix thereto such fines and penalties as in their judgment are necessary to enforce such regulations (in cases in which a penalty is not otherwise provided by law). Approved, April 23, 1924.