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 [Repealed]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 [Repealed]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