Section 9-1000. GENERAL PROVISIONS

 

1000.1The provisions of this chapter are adopted under authority of § 2 of D.C. Law 4-71, the "Cigarette Tax Amendment Act of 1981," effective March 10, 1982, D.C. Code §§47-2401 et seq. (1981 Ed.) (also referred to in this chapter as the "Act"); and Mayor's Order No. 82-58 (April 2, 1982).

 

1000.2In addition to the definitions set forth in §602 of the Act, the term "licensee," as used in this chapter, means a person to whom a license has been issued under the Act to sell cigarettes in the District.

 

1000.3In accordance with Mayor's Order No. 82-58, and except as otherwise provided in this section, the Office of Tax and Revenue (the "Office") is designated as the District agency to perform the general functions and duties required under the Act.

 

1000.4When used in this chapter, the term "Deputy Chief Financial Officer" shall mean the Deputy Chief Financial Officer of the Office of Tax and Revenue or his or her designee, representative, or agent.

 

1000.5In accordance with Mayor's Order No. 82-58, the D.C. Department of Consumer and Regulatory Affairs (DCRA) is designated as the District agency to perform the following:

 

(a) The functions and duties required under the Act with respect to issuance and denial of licenses;

 

(b) The keeping of full and complete records of all applications for licenses; and

 

(c) The suspension and revocation of licenses issued under the Act.

 

authority

Unless otherwise noted, the authority for this chapter is §2 of the Cigarette Tax Amendment Act of 1981, effective March 10, 1982, the Cigarette Tax Amendment Act of 1981, D.C. Law 4-71, D.C. Code §§47-2401 et seq. (1981 Ed.), Mayor's Order No. 82-58.

source

Final Rulemaking published at 29 DCR 2804 (July 2, 1982).

EditorNote

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."