District Of Columbia § 47-2420 - Documentation.

Full text of District Of Columbia D.C. Code § 47-2420 — Documentation., with citation guidance and answers to common questions.

§ 47-2420. Documentation.

47-2420

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 , 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.

Annotations

Source: official District Of Columbia text · Last verified 2026-08-27

Frequently Asked Questions About District Of Columbia § 47-2420

What does D.C. Code § 47-2420 cover?

Section 47-2420 ("Documentation.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite District Of Columbia § 47-2420?

A common citation format is "D.C. Code § 47-2420" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of District Of Columbia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.

How does District Of Columbia § 47-2420 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.