reglab/housing_qa huggingface dataset:
DC Code § 47-2415 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2415. Regulations

The Mayor may issue regulations necessary to carry out the provisions of this chapter.  (May 27, 1949, 63 Stat. 136, ch. 146, title VI, § 616; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2415. Section References This section is referenced in § 47-2422.
DC Code § 47-2416 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2416. Severability

If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter, and the application of such provisions to other persons or circumstances shall not be affected thereby.  (May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 617; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2416.
DC Code § 47-2417 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2417. Effective date

The provisions of this chapter shall take effect on April 9, 1982.  (Mar. 10, 1982, D.C. Law 4-71, § 4(b), 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2417.
DC Code § 47-2418 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 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. (c) Any violations of this section shall be punishable as provided in § 47-2414 [repealed]. (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.
DC Code § 47-2419 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2419. Prohibitions on gray market cigarettes

No person shall: (1) Sell or distribute in the District, to acquire, hold, own, possess, or transport, for sale or distribution in the District, or to import, or cause to be imported, into the District for sale or distribution in the District: (A)(i) Any cigarettes the package of which bears a statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including labels stating “For Export Only,” “U.S. Tax-Exempt,” “For Use Outside U.S.,” or similar wording; or (ii) Any cigarettes the package of which does not comply with: (I) All requirements imposed by or under federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including the precise warning labels specified in section 4 of the Federal Cigarette Labeling and Advertising Act, approved July 27, 1965 (79 Stat. 283; 15 U.S.C. § 1333) (“1965 Act”); or (II) All federal trademark and copyright laws; (B) Any cigarettes imported into the United States after December 31, 1999, in violation of section 5754 of the Internal Revenue Code of 1986, approved October 22, 1986 (111 Stat. 673; 26 U.S.C. § 5754), or any other federal law, or implementing regulations; (C) Any cigarettes that the person otherwise knows, or has reason to know, that the manufacturer did not intend to be sold, distributed, or used in the United States; or (D) Any cigarettes for which there has not been submitted to the Secretary of the U. S. Department of Health and Human Services the list of the ingredients added to tobacco in the manufacture of the cigarettes required by section 7 of the Federal Cigarette Labeling and Advertising Act, approved October 12, 1984 (98 Stat. 2203; 15 U.S.C. § 1335a) (“1984 Act”). (2) Alter the package of any cigarettes, before sale or distribution to the ultimate consumer, so as to remove, conceal, or obscure: (A) Any statement, label, stamp, sticker, or notice described in paragraph (1)(A) of this section; or (B) Any health warning that is not specified in, or does not conform with the requirements of, section 4 of the 1965 Act; (3) To affix any stamp, required under this chapter, to the package of any cigarettes described in paragraph (1) of this section or altered in violation of paragraph (2) of this section.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35.)  Section References This section is referenced in § 47-2421, § 47-2423, and § 47-2426.
DC Code § 47-2420 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 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.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(1), 48 DCR 1873.)  Section References This section is referenced in § 47-2421. Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading.
DC Code § 47-2421 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2421. Criminal penalties

Any person who commits any of the acts prohibited by § 47-2419, either knowingly or having reason to know he is doing so, or who fails to comply with any of the requirements of § 47-2420, shall, upon conviction thereof, be fined not more than the amount set forth in [§ 22-3571.01] or imprisoned for not more than 3 years, or both.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(2), 48 DCR 1873; Apr. 13, 2005, D.C. Law 15-354, § 73(i)(3), 52 DCR 2638; June 11, 2013, D.C. Law 19-317, § 286(o), 60 DCR 2064.)  Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading. D.C. Law 15-354 substituted “fined not more than $5,000 or imprisoned for not more than 3 years, or both” for “subject to the penalties under § 47-2414(a)”. The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $5,000”. Editor's Notes Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
DC Code § 47-2422 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2422. Civil penalties and administrative sanctions

(a) The Mayor may revoke, suspend, or deny under § 47-2405 the general sales license endorsement on the master business license of any cigarette or other tobacco product dealer for a violation of this chapter or any implementing rule promulgated by the Mayor as provided under § 47-2415. (a-1) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of § 47-2404, or any rules or regulations issued under the authority of that section, pursuant to Chapter 18 of Title 2. Adjudication of any infraction of § 47-2404, or any rules or regulations issued under the authority of that section, shall be pursuant to Chapter 18 of Title 2. (b) The Mayor may (1) impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or other tobacco product involved or $5,000 for a violation of this chapter, or (2) assess tax due and interest on any product acquired, possessed, sold, or offered for sale in violation of this chapter. (c) The license or authorization to affix stamps of an agent, distributor, dealer, or person found liable for a civil penalty under subsection (b)(1) of this section on 2 or more occasions shall be revoked and the agent, distributor, dealer, or person shall not be eligible for a license or authorized by the District to affix tax stamps under this chapter for one year.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(3), 48 DCR 1873; July 23, 2010, D.C. Law 18-189, § 4(d), 57 DCR 3019; Feb. 26, 2015, D.C. Law 20-155, § 7012(e)(9), 61 DCR 9990.)  Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading. D.C. Law 18-189 added subsec. (a-1); and, in subsec. (b), substituted “cigarettes or other tobacco product” for “cigarettes”. The 2015 amendment by D.C. Law 20-155 added “or other tobacco product” in (a). Emergency Legislation For temporary (90 days) amendment of this section, see § 7022(e)(9) 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 § 7012(e)(9) 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 § 7012(e)(9) 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).
DC Code § 47-2423 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2423. Seizure and forfeiture of gray market cigarettes

Cigarettes that are acquired, held, owned, possessed, transported in, imported into, or sold or distributed in the District in violation of § 47-2419 shall be deemed contraband and shall be subject to seizure, forfeiture, and destruction by the Mayor under § 47-2409. The cigarettes shall be deemed contraband whether the violation of this chapter is knowing or otherwise.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(4), 48 DCR 1873.)  Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading.
DC Code § 47-2424 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2424. Unfair cigarette sales

For the purposes of this chapter, cigarettes imported or reimported into the United States for sale or distribution under a trade name, trade dress, or trademark that is the same as, or is confusingly similar to, a trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in the United States shall be presumed to have been purchased outside of the ordinary channels of trade.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(5), 48 DCR 1873.)  Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading.
DC Code § 47-2425 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2425. General provisions

(a) For the purpose of enforcing this chapter, the Mayor may request or share information with any state or local agency, federal agency, or any agency of a state or local agency. (b) Any person who acquires, owns, possesses, transports into, or imports into the District cigarettes or other tobacco products which are subject to this chapter shall, with respect to such cigarettes or other tobacco products, maintain and keep all records required under this chapter and District law. (c) In addition to any other remedy provided by law, any person who suffers economic injury or commercial harm as a result of a violation of this chapter may bring an action for injunctive or other equitable relief for a violation of this chapter, actual damages, if any, sustained by reason of the violation, and, as determined by the court, interest on the damages from the date of the complaint and taxable costs. If the trier of facts finds that the violation was willful, it may increase the damages to an amount not exceeding 3 times the actual damages sustained by reason of the violation. (d) The Mayor shall provide a copy of the Gray Market Cigarette Prohibition Act of 2000, effective April 3, 2001, (D.C. Law 13-225; 48 DCR 35), to all District licensed wholesale and retail sellers of cigarettes. The Mayor should also provide translations of the act, in Spanish, Chinese, Korean, Vietnamese, and other languages as necessary, to license applicants. These translations should be prepared in collaboration with the Office on Latino Affairs and the Office on Asian and Pacific Islander Affairs.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(6), 48 DCR 1873; Mar. 2, 2007, D.C. Law 16-191, § 78, 53 DCR 6794; Feb. 26, 2015, D.C. Law 20-155, § 7012(e)(10), 61 DCR 9990.)  Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading. D.C. Law 16-191, in subsec. (d), deleted “Spanish,” following “Korean”. The 2015 amendment by D.C. Law 20-155 added “or other tobacco products” throughout (b). Emergency Legislation For temporary (90 days) amendment of this section, see § 7022(e)(10) 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 § 7012(e)(10) 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 § 7012(e)(10) 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).
DC Code § 47-2426 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 24 - Tobacco Tax|§ 47-2426. Application of §§ 47-2419 through 47-2425

(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.  (Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(7), 48 DCR 1873.)  Effect of Amendments D.C. Law 13-313 inserted the section symbol in the section heading. Cross References Gross sales tax, “retail sale” and “sale at retail” defined, exceptions, see § 47-2001.
DC Code § 47-2502 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes|§ 47-2502. Bonding, title, guaranty and fidelity companies

All companies, incorporated or otherwise, who guarantee the fidelity of any individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the Collector of Taxes of the District of Columbia 3% of their gross receipts in the District of Columbia.  (July 1, 1902, 32 Stat. 619, ch. 1352, § 6, par. 6; Apr. 28, 1904, 33 Stat. 564, ch. 1815; Oct. 21, 1975, D.C. Law 1-23, title V, § 501(a)(2), 22 DCR 2105; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2502. 1973 Ed., § 47-1702. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-2503 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes|§ 47-2503. Private banks

Private banks or bankers not incorporated shall pay a tax of $500 per annum. Every person, firm, company, or association not incorporated having a place of business where credits are opened by the deposit or collection of moneys or currency subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as a private bank or banker.  (July 1, 1902, 32 Stat. 621, ch. 1352, § 6, par. 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2503. 1973 Ed., § 47-1706.
DC Code § 47-2504 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes|§ 47-2504. Washington Stock Exchange

The Washington Stock Exchange, through its president or treasurer, shall pay to the Collector of Taxes of the District of Columbia a sum equal to $500 per annum in lieu of tax on the members thereof for business done on said exchange.  (July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 15; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2504. 1973 Ed., § 47-1707. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-2505 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes|§ 47-2505. Note brokers

Note brokers shall pay a tax of $100 per annum. Every person, firm, company, or association not incorporated (except private banks and bankers) that loans money on promissory notes without real estate or collateral security or advances money on personal property as security without possession of said personal property shall be deemed a note broker; provided, that exception shall be made of cooperative associations whose business is restricted to the members of such association.  (July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2505. 1973 Ed., § 47-1708.
DC Code § 47-2506 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes|§ 47-2506. Payment of tax by private banks and note brokers

The taxes for said private banks and bankers, and note brokers shall be paid to the Collector of Taxes of the District of Columbia, and shall date from the first day of July in each year and expire on the 30th day of June following. Said taxes shall date from the first day of the month in which the liability begins, and payment shall be made for a proportionate amount.  (July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2506. 1973 Ed., § 47-1709. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-2508 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes|§ 47-2508. Applicability of acts of Congress to national banks in the District of Columbia

The provisions of all acts of Congress relating to national banks shall apply in the several states, the District of Columbia, the several territories and possessions of the United States, and the Commonwealth of Puerto Rico.  (Sept. 8, 1959, 73 Stat. 458, Pub. L. 86-230, § 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-2508. 1973 Ed., § 47-1710.