Tobacco Tax

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. Tobacco Tax

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Section
47–2401

Definitions

Section
47–2402

Imposition; payment of cigarette tax

Section
47–2402.01

Tax on other tobacco products

Section
47–2403

Exemptions

Section
47–2404

Licenses

Section
47–2405

Transportation of cigarettes and other tobacco products

Section
47–2406

Offenses relating to stamps

Section
47–2407

Redemption of stamps

Section
47–2408

Records; reports; returns

Section
47–2409

Seizure and forfeiture of property

Section
47–2410

Deficiency in tax

Section
47–2411

Redemption of cigarette or alcoholic beverage tax stamps

Section
47–2411.01

Penalty; interest. [Repealed]

Section
47–2412

Refunds

Section
47–2413

Appeals

Section
47–2414

Penalties. [Repealed]

Section
47–2415

Regulations

Section
47–2416

Severability

Section
47–2417

Effective date

Section
47–2418

Cigarette tax stamps purchased or held prior to effective date; payment of tax; records

Section
47–2419

Prohibitions on gray market cigarettes

Section
47–2420

Documentation

Section
47–2421

Criminal penalties

Section
47–2422

Civil penalties and administrative sanctions

Section
47–2423

Seizure and forfeiture of gray market cigarettes

Section
47–2424

Unfair cigarette sales

Section
47–2425

General provisions

Section
47–2426

Application of §§ 47-2419 through 47-2425