D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-10. CIGARETTE TAXES |
Section 9-1000. GENERAL PROVISIONS |
Section 9-1001. PURCHASE OF TAX STAMPS |
Section 9-1002. BOND TO SECURE DEFERRED PAYMENT FOR STAMPS |
Section 9-1003. AFFIXING STAMPS TO CIGARETTES |
Section 9-1004. DISTRIBUTION OF FREE CIGARETTES |
Section 9-1005. METERING MACHINES |
Section 9-1006. CANCELLATION OF TAX STAMPS |
Section 9-1007. TAXATION OF ODD-SIZED PACKAGES |
Section 9-1008. [RESERVED] |
Section 9-1009. [RESERVED] |
Section 9-1010. LICENSES TO SELL CIGARETTES |
Section 9-1011. RETAILERS LICENSE |
Section 9-1012. VENDING MACHINE OPERATOR'S LICENSE |
Section 9-1013. WHOLESALE LICENSES |
Section 9-1014. SALES TO PERSONS NOT LICENSED UNDER THE ACT |
Section 9-1015. PERMITS FOR THE PURCHASE OF UNTAXED CIGARETTES |
Section 9-1016. SALES OF CIGARETTES OTHER THAN IN ORIGINAL PACKAGES |
Section 9-1017. DOCUMENTS AND RECORDS |
Section 9-1018. FORMS AND REPORTS |
Section 9-1019. REDEMPTION OF SPOILED OR UNUSED TAX STAMPS |
Section 9-1020. DESTROYED TAX STAMPS |
Section 9-1021. CIGARETTES RETURNED TO THE MANUFACTURER |
Section 9-1022. CLAIMS FOR REFUND OR CREDIT |
Section 9-1023. TRANSITION PERIOD |