Page:United States Statutes at Large Volume 63 Part 1.djvu/167

 63 STAT.] 81ST CONG. , IST SESS.-CH. 146-MAY 27, 1949 for a certificate of title to supply such information as he deems neces- sary as to the time of purchase, the purchase price, and other informa- tion relative to the determination of the fair market value of any motor vehicle or trailer for which a certificate of title is required and issued. The issuance of certificates of title for the following motor vehicles and trailers shall be exempt from the tax imposed by this subsection: "(1) Motor vehicles and trailers owned by the United States or the District of Columbia. "(2) Motor vehicles and trailers purchased or acquired by non- residents prior to coming into the District of Columbia and establish- ing or maintaining residences in the District. (3) Motor vehicles and trailers purchased or acquired by non- residents prior to coming into the District of Columbia and establish- ing or maintaining a business or businesses in the District. Except as hereinafter provided, it is not intended to exempt from the tax the issuance of certificates of title for motor vehicles and trailers owned by nonresidents who are engaged in business in the District at the time of their purchase or acquisition of such vehicles and trailers and who use such vehicles and trailers in the conduct of their District business or businesses. "(4) Motor vehicles and trailers owned by a utility or public service company for use in furnishing a commodity or service: Provided, That the receipts from furnishing such commodity or service are subject to a gross-receipts or mileage tax in force in the District of Columbia at the time of a certificate of title for any such vehicle or trailer is issued." SEC. 302. The provisions of this title shall be applicable with respect to all certificates of title issued on and after the first day of the first month succeeding the sixtieth day after the approval of this Act. SEC. 303. Any person aggrieved by the assessment of any tax imposed by this title may, within ninety days from the date the person entitled to a certificate of title was notified of the amount of such tax, appeal to the Board of Tax Appeals for the District of Columbia in the same manner and to the same extent as set forth in sections 3, 4, 7, 8, 9, 10, and 11 of title IX of the Act entitled "An Act to amend the District of Columbia Revenue Act of 1937, and for other purposes", approved August 17, 1937, as amended, and as the same may hereafter be amended. The remedy provided in this section shall not be deemed to take away from the person entitled to such certificate of title any remedy which he might have under any other provision of law, but no suit by such person for the recovery of a tax, or any part thereof, imposed by this title shall be instituted in any court if such person has elected to file an appeal with respect to such tax with the Board of Tax Appeals for the District of Columbia. TITLE IV-AMENDMENTS TO ARTICLE I OF THE DISTRICT OF COLUMBIA REVENUE ACT OF 1947 SECTION 401. Article I of the District of Columbia Revenue Act of 1947, approved July 16, 1947, as amended, is further amended as follows: Paragraph lettered (s) of section 4 of title I of Article I of said Act is amended to read as follows: "(s) The word 'resident' means every individual domiciled within the District on the last day of the taxable year, and every other indi- vidual who maintains a place of abode within the District for more than seven months of the taxable year, whether domiciled in the 81939°-50 - -PT. I-9 Exemptions. Effective date. Appeals. 52 Stat. 371, 374, 375. D. C. Code §§ 47- 2403, 47-2404, 47-2407 to 47-2411. 61 Stat. 331 . D. C . Code, Supp. VII, §§ 47-1551 to 47- 1595. 61 Stat. 333. D. C . Code, Supp. VII, 5 47-1551c (s). " Resident." 129

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