If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter, and the application of such provisions to other persons or circumstances shall not be affected thereby.
(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 617; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2416.
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 [Repealed]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 [Repealed]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