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us-dc/statute/47/chapter-24 — Tobacco Tax. · Axiom

Axiom
District of Columbia
Statutes
Title 47

Tobacco Tax.

28 sections

Definitions.
Imposition; payment of cigarette tax.
Exemptions.
Licenses.
Transportation of cigarettes and other tobacco products.
Offenses relating to stamps.
Redemption of stamps.
Records; reports; returns.
Seizure and forfeiture of property.
Deficiency in tax.
Redemption of cigarette or alcoholic beverage tax stamps.
Refunds.
Appeals.
Penalties.
Regulations.
Severability.
Effective date.
Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
Prohibitions on gray market cigarettes.
Documentation.
Criminal penalties.
Civil penalties and administrative sanctions.
Seizure and forfeiture of gray market cigarettes.
Unfair cigarette sales.
General provisions.
Title 47-2426
Tax on other tobacco products.
Penalty; interest.