Generally, a DC motor fuel bond is required of all distributors of motor fuels within the District of Columbia. Because there is no such thing as “local production in the District, fuel operators are “importers” as contemplated under the Code. Importers are responsible for payment of the District specific fuel tax liabilities that they incur. Pursuant to Rule, each importer engaged in selling or other disposition or use of motor vehicle fuel in the Distrcit must file a monthly Motor Fuel tax return (form FR-400M). Persons who bring fuel into the District for use in excavating equipment on a DC construction site must also file the same tax form if that fuel is brought from outside DC and is not delivered by a DC licensed importer. The DC motor fuel surety bond may be required from either. The bond obligation states that the importer/user/distributor will faithfully pay to the D.C. Treasurer, any and all taxes on motor vehicle fuel imported into the District of Columbia while a motor fuel license is in effect, together with any penalties thereon levied and imposed by Sections 1 and 3 of the Act of Congress entitled “an Act to provide for a tax on motor vehicle fuels sold within the District of Columbia, and for other purposes,” and generally complies faithfully with the terms of the Act. The DC motor fuel tax bond must be renewed each year and duly filed with the Commissioner of the District. United States surety leader writes fuel tax surety bonds for airline, maritime and ground transportion operations. No surety underwriter can match our attentiveness to your fuel tax bond need. We welcome applications from domestic and foreign companies. Visit SuretyOne.com, call (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com for a DC motor fuel bond application or information regarding any surety need.
