Reading Room Document

Whether the District of Columbia's Clean Air Compliance Fee May Be Collected From the Federal Government

The District of Columbia's Clean Air Compliance Fee is a tax and may not be imposed on the federal government, because the D.C. Council lacks authority to impose taxes on the property of the United States. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/20121/download.

January 23, 1996