District of Columbia · Statutes
Chapter 24. Tobacco Tax.
28 sections
28 sections
- D.C. Code § 47-2401Definitions.
- D.C. Code § 47-2402Imposition; payment of cigarette tax.
- D.C. Code § 47-2402.01Tax on other tobacco products.
- D.C. Code § 47-2403Exemptions.
- D.C. Code § 47-2404Licenses.
- D.C. Code § 47-2405Transportation of cigarettes and other tobacco products.
- D.C. Code § 47-2406Offenses relating to stamps.
- D.C. Code § 47-2407Redemption of stamps.
- D.C. Code § 47-2408Records; reports; returns.
- D.C. Code § 47-2409Seizure and forfeiture of property.
- D.C. Code § 47-2410Deficiency in tax.
- D.C. Code § 47-2411Redemption of cigarette or alcoholic beverage tax stamps.
- D.C. Code § 47-2411.01Penalty; interest.Repealed
- D.C. Code § 47-2412Refunds.
- D.C. Code § 47-2413Appeals.
- D.C. Code § 47-2414Penalties.Repealed
- D.C. Code § 47-2415Regulations.
- D.C. Code § 47-2416Severability.
- D.C. Code § 47-2417Effective date.
- D.C. Code § 47-2418Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.
- D.C. Code § 47-2419Prohibitions on gray market cigarettes.
- D.C. Code § 47-2420Documentation.
- D.C. Code § 47-2421Criminal penalties.
- D.C. Code § 47-2422Civil penalties and administrative sanctions.
- D.C. Code § 47-2423Seizure and forfeiture of gray market cigarettes.
- D.C. Code § 47-2424Unfair cigarette sales.
- D.C. Code § 47-2425General provisions.
- D.C. Code § 47-2426Application of §§ 47-2419 through 47-2425.