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