D.C. Mun. Regs. tit. 9, ch. 10 – Cigarette Taxes | Midpage

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District of Columbia Municipal Regulations

Chapter 9-10

D.C. Mun. Regs. tit. 9, ch. 10

Cigarette Taxes

District of Columbia, Office of the Secretary

9-1000General Provisions 9-1001Purchase of Tax Stamps 9-1002Bond to Secure Deferred Payment for Stamps 9-1003Affixing Stamps to Cigarettes 9-1004Distribution of Free Cigarettes 9-1005Metering Machines 9-1006Cancellation of Tax Stamps 9-1007Taxation of Odd-sized Packages 9-1008[Reserved]9-1009[Reserved]9-1010Licenses to Sell Cigarettes 9-1011Retailers License 9-1012Vending Machine Operator's License 9-1013Wholesale Licenses 9-1014Sales to Persons Not Licensed Under the Act 9-1015Permits for the Purchase of Untaxed Cigarettes 9-1016Sales of Cigarettes Other Than in Original Packages 9-1017Documents and Records 9-1018Forms and Reports 9-1019Benefit Applications for Qualified High Technology Companies 9-1020Destroyed Tax Stamps 9-1021Cigarettes Returned to the Manufacturer 9-1022Claims for Refund or Credit 9-1023Transition Period