§ 7–1803.05. Reporting of information; escrow installments.

(a) Not later than 20 calendar days after the end of each calendar quarter, and more frequently if so directed by the Mayor, each Wholesaler shall submit such information as the Mayor requires to facilitate compliance with this part, including a list, by Brand Family, of the total number of cigarettes, or, in the case of roll your own, the equivalent stick count, for which the Wholesaler affixed stamps during the previous calendar quarter or otherwise paid the tax due for such cigarettes. The Wholesaler shall maintain, and make available to the Mayor, all invoices and documentation of sales of all Non-Participating Manufacturer cigarettes and any other information relied upon in reporting to the Mayor for a period of 5 years.

(b) The Attorney General is authorized to disclose any information to the Mayor received under this part and requested by the Mayor for purposes of determining compliance with and enforcing the provisions of this part. The Attorney General and the Mayor shall share with each other the information received under this part, and may share such information with other federal, state, District, or local agencies only for purposes of enforcement of this part, part A of this subchapter, or corresponding laws of other jurisdictions. The Attorney General may also disclose the information received under this part with the data clearinghouse created to implement the term sheet agreed to by the District and Participating Manufacturers, and given effect by a March 12, 2013, arbitral award.

(c) The Mayor may require, at any time, from the Non-Participating Manufacturer, proof from the financial institution in which the Manufacturer has established a Qualified Escrow Fund, for the purpose of compliance with § 7-1801.02(2), of the amount of money in the fund, exclusive of interest, the amount and date of each deposit to the fund, and the amount and date of each withdrawal from the fund.

(d) In addition to the information required to be submitted pursuant to this part, the Mayor may require a Wholesaler or Tobacco Product Manufacturer to submit any additional information, including samples of the packaging or labeling of each Brand Family, as is necessary to enable the Mayor to determine whether a Tobacco Product Manufacturer is in compliance with this part.

(e) To promote compliance with this part, the Mayor may promulgate regulations requiring a Tobacco Product Manufacturer, subject to the requirements of § 7-1803.03(a)(2), to make the escrow deposits required in quarterly installments during the year in which the sales covered by such deposits are made. The Mayor may require production of information sufficient to enable the Mayor to determine the adequacy of the amount of the installment deposit.

(Apr. 22, 2004, D.C. Law 15-150, § 6, 51 DCR 2809; Feb. 26, 2015, D.C. Law 20-155, § 5122, 61 DCR 9990.)

Section References

This section is referenced in § 7-1803.03, § 7-1803.06, and § 7-1803.07.

Effect of Amendments

The 2015 amendment by D.C. Law 20-155, in (b), substituted “Attorney General” for “Corporation Counsel” throughout, and added the last sentence.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2 of the Tobacco Product Manufacturer Reserve Fund Emergency Amendment Act of 2014 (D.C. Act 20-294, March 14, 2014, 61 DCR 2437).

For temporary (90 days) amendment of this section, see § 5132 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 5122 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, see § 5122 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2 of the Tobacco Product Manufacturer Reserve Fund Temporary Amendment Act of 2014 (D.C. Law 20-116, June 21, 2014, 61 DCR 4677).