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10 chapters · 202 sections in this title.
D.C. Code § 25-901 Taxes to be levied, collected, and paid on alcoholic beverages except beer
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There shall be levied, collected, and paid on all of the following alcoholic beverages (1) manufactured by the licensee under a manufacturer’s license, (2) imported or brought into the District by a licensee under a wholesaler’s license, except alcoholic beverages as may be sold …
D.C. Code § 25-902 Taxes to be levied, collected, and paid on beer
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(a) There shall be levied, collected, and paid a tax of $2.79 on every barrel of beer containing not more than 31 gallons, and at the same rate for any other quantity or for the fractional parts thereof, on all beer that is: (1) Sold by the licensee under a manufacturer’s or whol…
D.C. Code § 25-903 Collection of tax
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(a) Taxes on alcoholic beverages shall be collected by, and paid to, the Deputy Chief Financial Officer for Tax and Revenue of the Office of Tax and Revenue, or any successor (“OTR Director”) and shall be deposited in the Treasury of the United States to the credit of the Distric…
D.C. Code § 25-904 Importation permit and tax requirement
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The Board shall not issue an importation permit until the taxes imposed by this chapter have been paid for the alcoholic beverages for which the permit is requested.
