Section: 9-444

GAS, OIL, SOLID FUEL, AND STEAM

Most recent version of the final adopted rule codified in the D.C. Municipal Regulations (DCMR)


Effective Date : 1/1/1900 12:00:00 AM

Authority :

Source : Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).

Editor's Note : While it may appear that the sales tax regulations in 9 DCMR § 444, conflict with the statutory provisions in both Supp. V of the 1973, D.C. Code (1978) [Title 47, §§ 2601(14)(a)(4); 2601(14)(a)(7); 2605(1): and 2701(a)(2)]; and the analogous sections of the 1981 Edition of the D.C. Code, [Title 47, §§ 2001(n)(1)(-); 2005(11); and 2201(a)(1)(-)], this is due to an error in the codification of the D.C, Code, not an error in this DCMR title. The statutory requirement for the application of the sales and use taxes to natural and artificial gas, oil, electricity. solid fuel, and steam was imposed in §§ 114(a)(4) and § 201(a)(2) of the original D.C. Sales Tax Act (P.L. 81-76, 5-27-49). Those provisions were repealed and the § 128 exemption added by §§ 301 and 302 of D.C, Law 1-23 ("Revenue Act of 1975"). The changes were reflected in both the 1978 Supp. V and 1981 Ed. of the D.C. Code However, the changes made by D.C. Law 1-23 (the repeal of the sales tax on these items) were later repealed by §§ 401-407 of D.C. Law 1-70, the "Revenue Act of 1976." The restoration of the original provisions was not properly codified by the Congressional staff then responsible for the D.C. Code. The errors were not corrected in the 1981 Edition of the D.C. Code, but will be corrected in the 1982 Supplement.

Rulemaking notices were published in the D.C. Register(DCR) and Adopted Rules were codified into the D.C. Municipal Regulations (DCMR)

  Notice ID Register Category Heading Notice/
Adopted Section 		Register Issue/
Effective Date
R0023373 Adopted Rule GAS, OIL, SOLID FUEL, AND STEAM View Text Effective:
1/1/1900
Other rules using the same rule number