Repealed.
(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 615; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(tt)(2), 48 DCR 334.)
1981 Ed., § 47-2414.
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
§ 47–2402. Imposition; payment of cigarette tax
§ 47–2402.01. Tax on other tobacco products
§ 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
§ 47–2411. Redemption of cigarette or alcoholic beverage tax stamps
§ 47–2411.01. Penalty; interest. [Repealed]
§ 47–2414. Penalties. [Repealed]
§ 47–2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records
§ 47–2419. Prohibitions on gray market cigarettes
§ 47–2422. Civil penalties and administrative sanctions
§ 47–2423. Seizure and forfeiture of gray market cigarettes