There is a newer version of the District of Columbia Code
2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 24 — CIGARETTE TAX
- Section 47-2401 — Definitions.
- Section 47-2402 — Imposition; payment.
- Section 47-2402.01 — Weight-based excise tax.
- Section 47-2403 — Exemptions.
- Section 47-2404 — Licenses.
- Section 47-2405 — Transportation of cigarettes.
- Section 47-2406 — Offenses relating to stamps.
- Section 47-2407 — Redemption of stamps.
- Section 47-2408 — Records; reports; returns.
- Section 47-2409 — Seizure and forfeiture of property.
- Section 47-2410 — Deficiency in tax.
- Section 47-2411 — Redemption of cigarette or alcoholic beverage tax stamps.
- Section 47-2411.01 — Penalty; interest. [Repealed].
- Section 47-2412 — Refunds.
- Section 47-2413 — Appeals.
- Section 47-2414 — Penalties. [Repealed]
- Section 47-2415 — Regulations.
- Section 47-2416 — Severability.
- Section 47-2417 — Effective date.
- Section 47-2418 — Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
- Section 47-2419 — Prohibitions on gray market cigarettes.
- Section 47-2420 — Documentation.
- Section 47-2421 — Criminal penalties.
- Section 47-2422 — Civil penalties and administrative sanctions.
- Section 47-2423 — Seizure and forfeiture of gray market cigarettes.
- Section 47-2424 — Unfair cigarette sales.
- Section 47-2425 — General provisions.
- Section 47-2426 — Application of §§ 47-2419 through 47-2425.
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