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

(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.

(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.

(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.)

Prior Codifications

1981 Ed., § 47-2418.

Effect of Amendments

D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”.

Effective Dates

Section 3(b) of D.C. Law 6-198 provided that: “The provisions of section 2 shall not operate before the 1st day of the 1st month that begins more than 30 days after February 28, 1987.”.

Editor's Notes

Mayor to report fiscal impact of Law 10-25: Section 113(c) of D.C. Law 10-25 provided that the Mayor shall report to the Council within 6 months of implementation on the fiscal impact of this section.