There is a newer version of the District of Columbia Code
2013 District of Columbia Code
Division V — LOCAL BUSINESS AFFAIRS
Title 25 — ALCOHOLIC BEVERAGES
Chapter 9 — TAXES
- Section 25-901 — Taxes to be levied, collected, and paid on alcoholic beverages except beer.
- Section 25-902 — Taxes to be levied, collected, and paid on beer.
- Section 25-903 — Collection of tax.
- Section 25-904 — Importation permit and tax requirement.
- Section 25-905 — Common carrier licenses and tax requirements.
- Section 25-906 — Exemption from tax.
- Section 25-907 — Mayor's responsibility in determining, redetermining, assessing, or reassessing any tax.
- Section 25-908 — Collection of tax by OTR Director.
- Section 25-909 — Refund of tax erroneously or illegally collected.
- Section 25-910 — Judicial review of tax determination or denial of refund claim.
- Section 25-911 — Seizure and forfeiture of alcoholic beverages and vehicles for which taxes have not been paid.
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