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  • Code of the District of Columbia
  • Title 25. Alcoholic Beverages. [Enacted title]
  • Chapter 9. Taxes.
Code of the District of Columbia

Chapter 9. Taxes.

  • § 25–901. Taxes to be levied, collected, and paid on alcoholic beverages except beer.
  • § 25–902. Taxes to be levied, collected, and paid on beer.
  • § 25–903. Collection of tax.
  • § 25–904. Importation permit and tax requirement.
  • § 25–905. Common carrier licenses and tax requirements.
  • § 25–906. Exemption from tax.
  • § 25–907. Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax.
  • § 25–908. Collection of tax by OTR Director.
  • § 25–909. Refund of tax erroneously or illegally collected.
  • § 25–910. Judicial review of tax determination or denial of refund claim.
  • § 25–911. Seizure and forfeiture of alcoholic beverages and vehicles for which taxes have not been paid.
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Chapter 8. Enforcement, Infractions, and Penalties.
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Chapter 10. Limitations on Consumers.
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