The provisions of this chapter shall take effect on April 9, 1982.
(Mar. 10, 1982, D.C. Law 4-71, § 4(b), 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-2417.
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 [Repealed]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 [Repealed]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