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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 9-1018. FORMS AND REPORTS
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1018.1Each wholesale licensee shall be required to file with the Deputy Chief Financial Officer a monthly information report detailing the procurement and disposition of cigarettes and cigarette tax stamps on the forms provided by the Deputy Chief Financial Officer.
1018.2Each manufacturer shall be required to file with the Deputy Chief Financial Officer a monthly information report detailing the distribution in the District of packages of five (5) or fewer cigarettes without consideration. Each report shall set forth the brand name(s), number and size(s) of packages, and the date(s) the packages were distributed.
1018.3In addition to the requirements of § 1005.2 and this section, each manufacturer shall be required to file with the Deputy Chief Financial Officer a monthly report of unstamped cigarette shipments into the District. Each report shall include the customer's name, invoice number, date shipped, and quantity shipped.
1018.4Reports required by this section shall be filed on or before the twenty-fifth (25th) day of the month following the month during which the sale, distribution, or shipment took place.
1018.5The Deputy Chief Financial Officer may grant an extension of time not to exceed twenty (20) days to file any report required by the Act or this chapter. An application for extension of time to file a report must be filed with the Deputy Chief Financial Officer not later than the date on which the report is due for filing under the Act or this chapter.