D.C. Mun. Regs. tit. 9, r. 9-703

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-703 - SPECIAL EQUIPMENT MOUNTED ON A MOTOR VEHICLE OR TRAILER

703.1

Special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property.

703.2

For the valuation of special equipment, the original cost allocated to the registered motor vehicle or trailer shall be excluded from the total original cost of the special equipment and the registered motor vehicle or trailer.

D.C. Mun. Regs. tit. 9, r. 9-703

Final Rulemaking published at 35 DCR 6014, 6018 (August 5, 1988)

Prior to August 5, 1988, the Department of Finance and Revenue published Final Rulemaking notice at 22 DCR 4445, 4448 (February 17, 1976).