D.C. Code § 47-2420
Documentation.
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:
# (1)
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;
# (2)
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
# (3)
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.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (28 sections)
- 47-2401 · Definitions.
- 47-2402 · Imposition; payment of cigarette tax.
- 47-2402.01 · Tax on other tobacco products.
- 47-2403 · Exemptions.
- 47-2404 · Licenses.
- 47-2405 · Transportation of cigarettes and other tobacco products.
- 47-2406 · Offenses relating to stamps.
- 47-2407 · Redemption of stamps.
- 47-2408 · Records; reports; returns.
- 47-2409 · Seizure and forfeiture of property.
- 47-2410 · Deficiency in tax.
- 47-2411 · Redemption of cigarette or alcoholic beverage tax stamps.
- 47-2411.01 · Penalty; interest.
- 47-2412 · Refunds.
- 47-2413 · Appeals.
- 47-2414 · Penalties.
- 47-2415 · Regulations.
- 47-2416 · Severability.
- 47-2417 · Effective date.
- 47-2418 · Cigarette tax stamps purchased or held prior to effective…
- 47-2419 · Prohibitions on gray market cigarettes.
- 47-2420 · Documentation.
- 47-2421 · Criminal penalties.
- 47-2422 · Civil penalties and administrative sanctions.
- 47-2423 · Seizure and forfeiture of gray market cigarettes.
- 47-2424 · Unfair cigarette sales.
- 47-2425 · General provisions.
- 47-2426 · Application of §§ 47-2419 through 47-2425.