District of Columbia Code
Title 25 - Alcoholic Beverages. [Enacted title]
Chapter 9 - Taxes

§ 25–901. Taxes to be levied, collected, and paid on alcoholic beverages except beer - There shall be levied, collected, and paid on all of...

§ 25–902. Taxes to be levied, collected, and paid on beer - (a) There shall be levied, collected, and paid a tax...

§ 25–903. Collection of tax - (a) Taxes on alcoholic beverages shall be collected by, and...

§ 25–904. Importation permit and tax requirement - The Board shall not issue an importation permit until the...

§ 25–905. Common carrier licenses and tax requirements - (a) In the case of a passenger-carrying marine vessel operating...

§ 25–906. Exemption from tax - No tax shall be levied and collected on any alcoholic...

§ 25–907. Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax - (a) The Mayor shall determine, redetermine, assess, or reassess any...

§ 25–908. Collection of tax by OTR Director - (a) The taxes imposed by this chapter and penalties and...

§ 25–909. Refund of tax erroneously or illegally collected - (a) If any tax has been erroneously or illegally collected...

§ 25–910. Judicial review of tax determination or denial of refund claim - A person aggrieved by a final determination of tax or...

§ 25–911. Seizure and forfeiture of alcoholic beverages and vehicles for which taxes have not been paid - (a) Notwithstanding the provisions of § 25-803, if the taxes...