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Code of the District of Columbia

Chapter 9

Taxes.

25-901Taxes to be levied, collected, and paid on alcoholic beverages except beer.25-902Taxes to be levied, collected, and paid on beer.25-903Collection of tax.25-904Importation permit and tax requirement.25-905Common carrier licenses and tax requirements.25-906Exemption from tax.25-907Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax.25-908Collection of tax by OTR Director.25-909Refund of tax erroneously or illegally collected.25-910Judicial review of tax determination or denial of refund claim.25-911Seizure and forfeiture of alcoholic beverages and vehicles for which taxes have not been paid.