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2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 24 - Tobacco Tax
- § 47–2401. Definitions
- § 47–2402. Imposition; payment of cigarette tax
- § 47–2402.01. Tax on other tobacco products
- § 47–2403. Exemptions
- § 47–2404. Licenses
- § 47–2405. Transportation of cigarettes and other tobacco products
- § 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 [Repealed]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 [Repealed]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
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