D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-10. CIGARETTE TAXES |
Section 9-1006. CANCELLATION OF TAX STAMPS
Latest version.
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1006.1All stamps shall be canceled in ink, with the license number assigned to each licensee clearly indicated, before the cigarettes to which the stamps are affixed are offered for sale.
1006.2Stamps may be canceled before or after they are affixed.
1006.3All canceling devices shall show the license number of the licensee.
1006.4Cancellation of stamps shall be accomplished so that the license number will be legible.
1006.5It shall not be necessary to cancel meter imprinted stamps which carry the identifying number of the licensee.
source
Final Rulemaking published at 29 DCR 2804, 2807 (July 2, 1982).