District of Columbia § 47-2418 Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.

District of Columbia Statutes

§ 47-2418 — Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.

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

(a)Any wholesaler, retailer, or vending machine operator licensed under § 47-2404(b) who has purchased any cigarette tax stamps, affixed to a cigarette package or otherwise, prior to July 1, 1993, or that are otherwise held on July 1, 1993, shall:

(1)Pay to the Mayor, in accordance with paragraph (2) of this subsection, an amount equal to the difference between the amount of tax represented by cigarette tax stamps purchased prior to July 1, 1993, and held on July 1, 1993, and the amount of tax that an equal number of cigarette tax stamps would represent if purchased on July 1, 1993;

(2)File with the Mayor, within 20 days after July 1, 1993, on a form to be prescribed by the Mayor, a statement showing the number of cigarette tax stamps held by him or her as of July 1, 1993, and pay

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(a) Any wholesaler, retailer, or vending machine operator licensed under § 47-2404(b) who has purchased any cigarette tax stamps, affixed to a cigarette package or otherwise, prior to July 1, 1993, or that are otherwise held on July 1, 1993, shall:

(1) Pay to the Mayor, in accordance with paragraph (2) of this subsection, an amount equal to the difference between the amount of tax represented by cigarette tax stamps purchased prior to July 1, 1993, and held on July 1, 1993, and the amount of tax that an equal number of cigarette tax stamps would represent if purchased on July 1, 1993;

(2) File with the Mayor, within 20 days after July 1, 1993, on a form to be prescribed by the Mayor, a statement showing the number of cigarette tax stamps held by him or her as of July 1, 1993, and pay to the Mayor, the amount specified in paragraph (1) of this subsection; and

(3) Keep and preserve for the 12-month period immediately following July 1, 1993, the inventories and other records that form the basis for the information furnished to the Mayor under paragraph (2) of this subsection.

(b) For the purposes of this section, a tax stamp shall be considered to be held by a wholesaler, retailer, or vending machine operator:

(1) If title is passed to the wholesaler, retailer, or vending machine operator, whether or not delivery to him or her has been made; and

(2) If title has not at any time been transferred to any person other than a wholesaler, retailer, or vending machine operator.

(c) Any violations of this section shall be punishable as provided in § 47-2414 [repealed].

(d) Prosecutions under this section shall be brought on information in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia.

District of Columbia § 47-2418 (Cigarette tax stamps purchased or held prior to effective date; payment of tax; records.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

May 27, 1949, ch. 146, title VI, § 618; as added Feb. 28, 1987, D.C. Law 6-198, § 2(b), 34 DCR 515; Aug. 17, 1991, D.C. Law 9-31, § 2(b), 38 DCR 4218; Sept. 10, 1992, D.C. Law 9-145, § 109(b), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, § 113(b), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(i)(2), 52 DCR 2638