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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-10. CIGARETTE TAXES |
Section 9-1005. METERING MACHINES
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1005.1Instead of affixing stamps to packages, the Deputy Chief Financial Officer may permit the use of metering machines for imprinting tax stamps on original packages, in accordance with the provisions of this section.
1005.2The privilege of using metering machines shall be granted upon application in writing to the Deputy Chief Financial Officer and upon approval by the Deputy Chief Financial Officer of the type of machine to be used.
1005.3All inks used in the printing of impression upon original packages shall be of a special type devised for use in connection with the machine approved.
1005.4The identifying number assigned to each licensee shall be incorporated in the imprinting design, and the imprinting design used must be approved by the Deputy Chief Financial Officer.
1005.5The imprint shall be made on the bottom end of each original package.
1005.6All dies and other equipment shall be kept clean so that the imprint made will be legible and clear on each package.
1005.7Personal checks and postage stamps shall not be accepted as payment for the cigarette tax as represented by any metered impressions.
1005.8At the time a meter is set or reset, the licensee shall pay to the Deputy Chief Financial Officer the amount of tax due for the total number of imprinted stamps.
1005.9Meters shall be set or reset at a place designated by the Deputy Chief Financial Officer.
1005.10If a metering device becomes out-of-order or is in need of repairs, the Deputy Chief Financial Officer shall be notified prior to removal of the meter.
1005.11No metering device, whether defective or not, may be tampered with by any person in any way without written approval of the Deputy Chief Financial Officer.
1005.12If a meter has become unfit for use in imprinting tax stamp impressions upon original packages, and the Deputy Chief Financial Officer is satisfied that the metering device was not tampered with by (an) unauthorized person(s), the Deputy Chief Financial Officer shall allow a credit for the amount of tax represented by the number of stamps remaining unused at the time a new metering device or the repaired metering device is furnished to the Deputy Chief Financial Officer for setting or resetting.