The Board shall not issue an importation permit until the taxes imposed by this chapter have been paid for the alcoholic beverages for which the permit is requested.
(Jan. 24, 1934, 48 Stat. 332, ch. 4, §§ 23, 40; Apr. 30, 1934, 48 Stat. 654, ch. 181, § 3; June 18, 1934, 48 Stat. 1014, 1015, ch. 600, §§ 1, 2; Aug. 27, 1935, 49 Stat. 901, 903, ch. 756, §§ 11, 17; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; May 27, 1949, 63 Stat. 135, ch. 146, title V, §§ 505, 508; May 18, 1954, 68 Stat. 113, ch. 218, title VIII, §§ 801, 804; Mar. 31, 1956, 70 Stat. 81, ch. 154, title III, §§ 301, 302(a), 305; July 25, 1958, 72 Stat. 418, Pub. L. 85-558, §§ 1-5; Sept. 14, 1961, 75 Stat. 510, Pub. L. 87-238, §§ 1-5; Mar. 2, 1962, 76 Stat. 17, Pub. L. 87-408, § 401; Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(a), (b); Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(a)-(c); Apr. 18, 1978, D.C. Law 2-73, § 3, 24 DCR 7066; Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617; Mar. 8, 1984, D.C. Law 5-51, § 2(b)(9), (11), 30 DCR 5927; Mar. 14, 1985, D.C. Law 5-159, § 25(b), (c), 32 DCR 30; July 25, 1989, D.C. Law 8-17, § 7(a), (b), 36 DCR 4160; May 4, 1990, D.C. Law 8-119,§ 2, 37 DCR 1738; Aug. 17, 1991, D.C. Law 9-40, § 2(d), 38 DCR 4974; May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959.)
1981 Ed., § 25-904.
1973 Ed., §§ 25-124, 25-138.
Structure District of Columbia Code
Title 25 - Alcoholic Beverages. [Enacted title]
§ 25–901. Taxes to be levied, collected, and paid on alcoholic beverages except beer
§ 25–902. Taxes to be levied, collected, and paid on beer
§ 25–904. Importation permit and tax requirement
§ 25–905. Common carrier licenses and tax requirements
§ 25–907. Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax
§ 25–908. Collection of tax by OTR Director
§ 25–909. Refund of tax erroneously or illegally collected
§ 25–910. Judicial review of tax determination or denial of refund claim