2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 24 — CIGARETTE TAX
Section 47-2423 — Seizure and forfeiture of gray market cigarettes.
Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in the District in violation of § 47-2419 shall be deemed contraband and shall be subject to seizure, forfeiture, and destruction by the Mayor under § 47-2409. The cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.
History
(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(4), 48 DCR 1873.)
Annotations
Effect of Amendments. D.C. Law 13-313 inserted the section symbol in the section heading.
Legislative History of Law 13-225. For Law 13-225, see notes under § 47-2419.
Legislative History of Law 13-313. For Law 13-313, see notes under § 47-2005.
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