PUBLIC LAWS-OH. 146-MAY 27, 1949 Ante, p. 122 . Ante, pp. 119-124. (b) The Assessor may permit or require the returns of purchasers to be made for other periods and upon such other dates as he may specify. (c) The return filed by a purchaser shall include the sales prices of all tangible personal property and services purchased at taxable retail sale during the calendar month or other period for which the return is filed and upon which the tax imposed has not been reimbursed by the purchaser to vendors or retailers. (d) The form of returns shall be prescribed by the Assessor and shall contain such information as he may deem necessary for the proper administration of this title. The Assessor may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice. (e) At the time of filing his return as provided in this section the purchaser shall pay to the Collector the amount of tax for which he is liable as shown by such return. (f) The taxes for the period for which a return is required to be filed under this section shall be due by the taxpayer and payable to the Collector on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of the total sales prices and taxes due thereon. REGISTRATION SEC. 222 . The provisions of section 146 of title I of this Act are hereby incorporated in and made applicable to this title: Provided, That vendors and persons who have been issued certificates of registra- tion under title I of this Act shall not be required to have such certificates under this title. DETERMINATION OF TAX, REFUNDS, APPEALS, SALES IN BULK, REGULATIONS, PENALTIES AND INTEREST, PROSECUTIONS, FALSE AND INCORRECT RETURNS, NOTICES, AND SO FORTH SEC. 223. The provisions of sections 139, 140, 141, 142, 143, 144, 145, 147, 148, 149, 150, 151, and 152 of title I of this Act are hereby incor- porated in and made applicable to this title. District of Colu- TITLE III-EXCISE TAX UPON ISSUANCE OF TITLES TO bia Traffic Act, 1921, amendment. MOTOR VEHICLES 43 Stat. 1121. D. C. Code §40-03 . " Original certificate of title." SECTION 301. An Act known as the "District of Columbia Traffic Act, 1925", approved March 3, 1925, as amended, is hereby further amended by adding to section 6 thereof the following subsection: "(j) In addition to the fees and charges levied under other pro- visions of this Act, there is hereby levied and imposed an excise tax for the issuance of every original certificate of title for a motor vehicle or trailer in the District, and for the issuance of every subsequent certificate of title for a motor vehicle or trailer in the District in the case of sale or resale thereof, at the rate of 2 per centum of the fair market value of such motor vehicle or trailer at the time such certificate is issued as determined by the Assessor of the District of Columbia or his duly authorized representatives. As used in this section, the term "original certificate of title" shall mean the first certificate of title issued by the District of Columbia for any particular motor vehicle or trailer. No certificate of title so issued shall be delivered or fur- nished to the person entitled thereto until the tax has been paid in full. The Assessor of the District of Columbia may require every applicant 128 [63 STAT.