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Office of Tax and Revenue
 

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Motor Vehicle Fuel

A tax imposed on every importer of motor fuels, including gasoline, diesel fuel, benzol, benzene, naphtha, kerosene, heating oils, all liquified petroleum gases, and all combustible gases and liquids suitable for the generation of power for motor vehicles (DC Code Citation: Title 47, Chapter 23).

Tax Form to be Filed

FR-400M

Who Must File?

Each importer engaged in selling or use of motor vehicle fuel in DC must file form FR-400M. Persons who bring fuel for use, such as in excavating equipment on a DC construction site must also file form FR-400M, if the fuel is brought from outside DC and is not delivered by a DC licensed importer.

Filing Frequency

Monthly

Due Date:

25th of the month following the period end
 

Please note: Taxpayers are required to file every month, even if there is no tax liability for the month being filed.