District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 24 - Tobacco Tax

§ 47–2401. Definitions - As used in this chapter, unless the context clearly indicates...

§ 47–2402. Imposition; payment of cigarette tax - (a)(1) Except as otherwise provided in § 47-2403, a tax...

§ 47–2402.01. Tax on other tobacco products - (a)(1)(A) A tax is levied and imposed on the sale...

§ 47–2403. Exemptions - (a) Sale or possession of cigarettes in the District under...

§ 47–2404. Licenses - (a) No person shall manufacture for sale, keep for sale,...

§ 47–2405. Transportation of cigarettes and other tobacco products - (a) Any person, other than a consumer, who transports cigarettes...

§ 47–2406. Offenses relating to stamps - (a) No person shall, with intent to defraud, alter, forge,...

§ 47–2407. Redemption of stamps - (a) The Mayor may, upon receipt of satisfactory evidence of...

§ 47–2408. Records; reports; returns - (a) The Mayor may require licensed wholesalers, retailers, vending machine...

§ 47–2409. Seizure and forfeiture of property - (a) The following shall be subject to seizure by the...

§ 47–2410. Deficiency in tax - (a) The Mayor may determine, redetermine, assess, or reassess any...

§ 47–2411. Redemption of cigarette or alcoholic beverage tax stamps - (a) Where any cigarette or alcoholic beverage tax stamps issued...

§ 47–2411.01. Penalty; interest. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 139, ch. 146, title...

§ 47–2412. Refunds - Where any tax, penalty, or interest has been erroneously or...

§ 47–2413. Appeals - Except as provided in § 47-4312, any person, (1) aggrieved...

§ 47–2414. Penalties. [Repealed] - Repealed. (May 27, 1949, 63 Stat. 139, ch. 146, title...

§ 47–2415. Regulations - The Mayor may issue regulations necessary to carry out the...

§ 47–2416. Severability - If any provision of this chapter, or the application thereof...

§ 47–2417. Effective date - The provisions of this chapter shall take effect on April...

§ 47–2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records - (a) Any wholesaler, retailer, or vending machine operator licensed under...

§ 47–2419. Prohibitions on gray market cigarettes - No person shall: (1) Sell or distribute in the District,...

§ 47–2420. Documentation - On the first business day of each month, each person...

§ 47–2421. Criminal penalties - Any person who commits any of the acts prohibited by...

§ 47–2422. Civil penalties and administrative sanctions - (a) The Mayor may revoke, suspend, or deny under §...

§ 47–2423. Seizure and forfeiture of gray market cigarettes - Cigarettes that are acquired, held, owned, possessed, transported in, imported...

§ 47–2424. Unfair cigarette sales - For the purposes of this chapter, cigarettes imported or reimported...

§ 47–2425. General provisions - (a) For the purpose of enforcing this chapter, the Mayor...

§ 47–2426. Application of §§ 47-2419 through 47-2425 - (a) Sections 2419 through 2425 [§§ 47-2419 through 47-2425] shall...