There is a newer version of the District of Columbia Code
2014 District of Columbia Code
Division VIII. General Laws
Title 47. Taxation, Licensing, Permits, Assessments, and Fees
Chapter 24. Cigarette Tax
- § 47–2401. Definitions.
- § 47–2402. Imposition; payment.
- § 47–2402.01. Weight-based excise tax.
- § 47–2403. Exemptions.
- § 47–2404. Licenses.
- § 47–2405. Transportation of cigarettes.
- § 47–2406. Offenses relating to stamps.
- § 47–2407. Redemption of stamps.
- § 47–2408. Records; reports; returns.
- § 47–2409. Seizure and forfeiture of property.
- § 47–2410. Deficiency in tax.
- § 47–2411. Redemption of cigarette or alcoholic beverage tax stamps.
- § 47–2411.01. Penalty; interest. [Repealed]
- § 47–2412. Refunds.
- § 47–2413. Appeals.
- § 47–2414. Penalties. [Repealed]
- § 47–2415. Regulations.
- § 47–2416. Severability.
- § 47–2417. Effective date.
- § 47–2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
- § 47–2419. Prohibitions on gray market cigarettes.
- § 47–2420. Documentation.
- § 47–2421. Criminal penalties.
- § 47–2422. Civil penalties and administrative sanctions.
- § 47–2423. Seizure and forfeiture of gray market cigarettes.
- § 47–2424. Unfair cigarette sales.
- § 47–2425. General provisions.
- § 47–2426. Application of §§ 47-2419 through 47-2425.
Disclaimer: These codes may not be the most recent version. The District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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