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D.C. Code § 47-2426

Application of §§ 47-2419 through 47-2425.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

Sections 2419 through 2425 [§§ 47-2419 through 47-2425] shall not apply to cigarettes which, in accordance with section 555 of An Act to provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect labor and for other purposes, approved June 17, 1930 (46 Stat. 743; 19 U.S.C. § 1555(b)), and any implementing regulations, are (1) allowed to be imported or brought into the United States, or (2) sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise; provided, that this section shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.

# (b)

The penalties provided in this chapter are in addition to any other penalties imposed under law.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (28 sections)
  1. 47-2401 · Definitions.
  2. 47-2402 · Imposition; payment of cigarette tax.
  3. 47-2402.01 · Tax on other tobacco products.
  4. 47-2403 · Exemptions.
  5. 47-2404 · Licenses.
  6. 47-2405 · Transportation of cigarettes and other tobacco products.
  7. 47-2406 · Offenses relating to stamps.
  8. 47-2407 · Redemption of stamps.
  9. 47-2408 · Records; reports; returns.
  10. 47-2409 · Seizure and forfeiture of property.
  11. 47-2410 · Deficiency in tax.
  12. 47-2411 · Redemption of cigarette or alcoholic beverage tax stamps.
  13. 47-2411.01 · Penalty; interest.
  14. 47-2412 · Refunds.
  15. 47-2413 · Appeals.
  16. 47-2414 · Penalties.
  17. 47-2415 · Regulations.
  18. 47-2416 · Severability.
  19. 47-2417 · Effective date.
  20. 47-2418 · Cigarette tax stamps purchased or held prior to effective…
  21. 47-2419 · Prohibitions on gray market cigarettes.
  22. 47-2420 · Documentation.
  23. 47-2421 · Criminal penalties.
  24. 47-2422 · Civil penalties and administrative sanctions.
  25. 47-2423 · Seizure and forfeiture of gray market cigarettes.
  26. 47-2424 · Unfair cigarette sales.
  27. 47-2425 · General provisions.
  28. 47-2426 · Application of §§ 47-2419 through 47-2425.
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