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§ 47.2314 — District of Columbia Law | CourtGPT
  1. Home/
  2. Laws/
  3. District of Columbia/
  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 23 - Motor Fuel Taxsub/
  6. Subchapter I - General Provisions§ 47–2301. Rate; Deposit Into General Fund/
  7. § 47.2314
District of Columbia Legal Code

§ 47.2314

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Personal property tax laws not affected. Nothing in §§ 47-2301 to 47-2315 shall be construed as affecting the application to motor vehicles of the personal property tax in force on May 3, 1924, which personal property tax shall continue to be levied, assessed, and collected on motor vehicles. (Apr. 23, 1924, 43 Stat. 106, ch. 131, § 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) Prior Codifications 1981 Ed., § 47-2314. 1973 Ed., § 47-1915.