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2019 District of Columbia Code
Title 25 - Alcoholic Beverages. [Enacted title]
Chapter 9 - Taxes.
- § 25–901. Taxes to be levied, collected, and paid on alcoholic beverages except beer.
- § 25–902. Taxes to be levied, collected, and paid on beer.
- § 25–903. Collection of tax.
- § 25–904. Importation permit and tax requirement.
- § 25–905. Common carrier licenses and tax requirements.
- § 25–906. Exemption from tax.
- § 25–907. Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax.
- § 25–908. Collection of tax by OTR Director.
- § 25–909. Refund of tax erroneously or illegally collected.
- § 25–910. Judicial review of tax determination or denial of refund claim.
- § 25–911. Seizure and forfeiture of alcoholic beverages and vehicles for which taxes have not been paid.
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