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The DC Code: § 47-2402.01 Weight-based excise tax.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
In addition to the 12% gross sales tax imposed pursuant to § 47- 2002(6), a tax of $0.75 per ounce and a proportionate tax at the same rate on all fractional parts of an ounce shall be imposed on the possession of other tobacco products as that term is defined in § 47-2001(v-1). All funds generated pursuant to this subparagraph shall be deposited in the Community Health Care Financing Fund, established by [§ 7-1931(a)].
(1) On or before the 21st day of each calendar quarter, every person upon whom the weight-based excise tax is imposed under the provisions of this chapter, during the preceding calendar quarter, shall file a return with the Mayor. The return shall provide:
The total amount of product subject to tax for the quarter for which the return is filed;
The amount of tax for which the person is liable; and
Any other information as the Mayor considers necessary for the computation and collection of the tax.
The Mayor may permit or require the returns to be made for other periods and upon other dates as he may specify.
The form of returns shall be prescribed by the Mayor and shall contain such information as the Mayor may consider necessary for the proper administration of this chapter.

Historical and Statutory

Emergency Act Amendments For temporary (90 day) addition, see § 7241(i)(4) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). For temporary (90 day) addition, see § 7241(i)(4) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). Legislative History of Laws For Law 18-111, see notes following § 47-305.02. Miscellaneous Notes Section 7241(i)(5) of D.C. Law 18-111 provides: "(5) This subsection shall apply to tax periods beginning after December 31, 2009." DC CODE § 47-2402.01 Current through December 11, 2012


(Mar. 3, 2010, D.C. Law 18-111, § 7241(i)(4), 57 DCR 181.)