No person shall:
(1) Sell or distribute in the District, to acquire, hold, own, possess, or transport, for sale or distribution in the District, or to import, or cause to be imported, into the District for sale or distribution in the District:
(A)(i) Any cigarettes the package of which bears a statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including labels stating “For Export Only,” “U.S. Tax-Exempt,” “For Use Outside U.S.,” or similar wording; or
(ii) Any cigarettes the package of which does not comply with:
(I) All requirements imposed by or under federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including the precise warning labels specified in section 4 of the Federal Cigarette Labeling and Advertising Act, approved July 27, 1965 (79 Stat. 283; 15 U.S.C. § 1333) (“1965 Act”); or
(II) All federal trademark and copyright laws;
(B) Any cigarettes imported into the United States after December 31, 1999, in violation of section 5754 of the Internal Revenue Code of 1986, approved October 22, 1986 (111 Stat. 673; 26 U.S.C. § 5754), or any other federal law, or implementing regulations;
(C) Any cigarettes that the person otherwise knows, or has reason to know, that the manufacturer did not intend to be sold, distributed, or used in the United States; or
(D) Any cigarettes for which there has not been submitted to the Secretary of the U. S. Department of Health and Human Services the list of the ingredients added to tobacco in the manufacture of the cigarettes required by section 7 of the Federal Cigarette Labeling and Advertising Act, approved October 12, 1984 (98 Stat. 2203; 15 U.S.C. § 1335a) (“1984 Act”).
(2) Alter the package of any cigarettes, before sale or distribution to the ultimate consumer, so as to remove, conceal, or obscure:
(A) Any statement, label, stamp, sticker, or notice described in paragraph (1)(A) of this section; or
(B) Any health warning that is not specified in, or does not conform with the requirements of, section 4 of the 1965 Act;
(3) To affix any stamp, required under this chapter, to the package of any cigarettes described in paragraph (1) of this section or altered in violation of paragraph (2) of this section.
(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35.)
This section is referenced in § 47-2421, § 47-2423, and § 47-2426.
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