Section 23-1406. LATE PAYMENT SECURITY DEPOSITS

 

1406.1If any licensee shall fail in any calendar month to pay when due the tax owed by the licensee on alcoholic beverages sold by the licensee in the preceding calendar month, the OTR may, in its discretion, as security for the payment of the tax on alcoholic beverages for which the licensee may thereafter be liable, do the following:

 

(a)Require the licensee to deposit with the D.C. Treasurer, within ten (10) days after the mailing by the OTR of a written demand to the licensee for the deposit, an amount in cash equal to twice the licensee's average liability per month for tax on alcoholic beverages for the twelve (12) calendar months immediately preceding the month in which the default occurs; or

 

(b)Require the licensee to file statements showing the quantity of alcoholic beverages subject to taxation for the total calendar months immediately preceding the month of default, if the number of months preceding the month of default is less than twelve (12) months.

 

1406.2Upon any failure of the licensee making a deposit to pay when due any tax thereafter owed by the licensee on alcoholic beverages, the OTR shall apply the deposit to the payment of the delinquent tax, and the licensee shall, within seventy-two (72) hours after receipt of a written notice from the OTR to the licensee of the application of the deposit to the payment of the tax, again deposit with the D.C. Treasurer, in cash, an amount equal to the amount so applied.

 

source

Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008).