Whether the District of Columbia's Clean Air Compliance Fee May Be Collected from the Federal Government: Memorandum for Emily C. Hewitt, General Counsel, General Services Administration [January 23, 1996] [open pdf - 49KB]
"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. This memorandum responds to your request for our opinion on whether the District of Columbia ('District') may collect from the General Services Administration the Clean Air Compliance Fee ('Clean Air Fee' or 'Fee') established by a District of Columbia statute, the Clean Air Compliance Fee Act of 1994 ('Act'), D.C. Act 10-387, reprinted in 42 D.C. Reg. 86 (Jan. 6, 1995). As discussed below, we conclude that the District may not collect the Fee with respect to property owned by the United States."
United States. Department of Justice: http://www.justice.gov/