District of Columbia Statutes

§ 47-2401 — Definitions.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 24 Tobacco Tax.

As used in this chapter, unless the context clearly indicates otherwise:

(1)The term “cigar” means any roll for smoking, other than a cigarette, where both the roll and wrapper or cover of the roll are composed entirely of tobacco. (1A) The term “cigarette” means:
(A)Any roll for smoking containing tobacco wrapped in paper or in any substance other than tobacco leaf;
(B)Any roll for smoking containing tobacco, wrapped in any substance, weighing 4 pounds per thousand or less, except those wrapped entirely in whole tobacco leaf that do not have a filter; or
(C)Any roll for smoking containing tobacco wrapped in any substance, however labeled or named, flavored or not, which because of its appearance, size, the type of tobacco used in the filler, or its packaging, pricing, marke

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Related

§ 5702
26 U.S.C. § 5702
§ 1332
15 U.S.C. § 1332

Legislative History

May 27, 1949, 63 Stat. 136, ch. 146, title VI, § 602; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; May 2, 1991, D.C. Law 8-262, § 4(a), 37 DCR 8434; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 3, 2001, D.C. Law 13-225, § 2(b), 48 DCR 35; Oct. 19, 2002, D.C. Law 14-213, § 33(x), 49 DCR 8140; Mar. 3, 2010, D.C. Law 18-111, § 7241(i)(2), 57 DCR 181; July 23, 2010, D.C. Law 18-189, § 4(a), 57 DCR 3019; Feb. 26, 2015, D.C. Law 20-155, §§ 7012(e)(1) and (e)(2), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7072(b), 62 DCR 10905

Nearby Sections

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