Tobacco Tax. | Midpage

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Code of the District of Columbia

Chapter 24

Tobacco Tax.

47-2401Definitions.47-2402Imposition; payment of cigarette tax.47-2402.01Tax on other tobacco products.47-2403Exemptions.47-2404Licenses.47-2405Transportation of cigarettes and other tobacco products.47-2406Offenses relating to stamps.47-2407Redemption of stamps.47-2408Records; reports; returns.47-2409Seizure and forfeiture of property.47-2410Deficiency in tax.47-2411Redemption of cigarette or alcoholic beverage tax stamps.47-2412Refunds.47-2413Appeals.47-2415Regulations.47-2416Severability.47-2417Effective date.47-2418Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.47-2419Prohibitions on gray market cigarettes.47-2420Documentation.47-2421Criminal penalties.47-2422Civil penalties and administrative sanctions.47-2423Seizure and forfeiture of gray market cigarettes.47-2424Unfair cigarette sales.47-2425General provisions.47-2426Application of §§ 47-2419 through 47-2425.