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The DC Code: § 47-2420 Documentation.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

On the first business day of each month, each person licensed to affix the state tax stamp to cigarettes shall file with the Mayor, for all cigarettes imported into the United States to which the person has affixed the tax stamp in the preceding month:

A copy of the permit issued under section 5713 of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat 712; 26 U.S.C. § 5713), to the person importing the cigarettes into the United States allowing the person to import the cigarettes, and the customs form containing, with respect to the cigarettes, the internal revenue tax information required by the U. S. Bureau of Alcohol, Tobacco and Firearms;
A statement, signed by the person under the penalty of perjury, which shall be treated as confidential by the Mayor and exempt from disclosure under subchapter II of Chapter 5 of Title 2, identifying the brand and brand styles of the cigarettes, and the person, if any, to whom the cigarettes have been conveyed for resale; and
A statement, signed by an officer of the manufacturer or importer under penalty of perjury, certifying that the manufacturer or importer has complied with the package health warning and ingredient reporting requirements of section 4 of the 1965 Act and section 7 of the 1984 Act with respect to the cigarettes.

Historical and Statutory

Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading. Temporary Addition of Section For temporary (225 day) addition, see § 2(b) of Gray Market Cigarette Prohibition Temporary Act of 2000 (D.C. Law 13-164, October 4, 2000, law notification 47 DCR 8611). Emergency Act Amendments For temporary (90-day) addition, see 2(b) of the Grey market Cigarette Prohibition Emergency Act of 2000 (D.C. Act 13-350, June 5, 2000, 47 DCR 5022). For temporary (90-day) addition, see § 2 of the Grey market Cigarette Prohibition Congressional Review Emergency Act of 2000 (D.C. Act 13-413, August 14, 2000, 47 DCR 7291). Legislative History of Laws For Law 13-225, see notes under § 47-2419. For Law 13-313, see notes under § 47-2005. DC CODE § 47-2420 Current through December 11, 2012


(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(1), 48 DCR 1873.)