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.
(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.
We Offer Counsel For Many Types
Of Tobacco Taxes
From pipe tobacco and cigars to cigarettes and roll-your-own, our professionals have the expertise you need.
