Title 25 — Alcoholic Beverages. [Enacted title]
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.
D.C. Code § 25-905 Common carrier licenses and tax requirements
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(a) In the case of a passenger-carrying marine vessel operating in and beyond the District or a club car or a dining car on a railroad operating in and beyond the District for which a retailer’s license has been issued under this title, the tax as specified in § 25-901 shall be p…
D.C. Code § 25-906 Exemption from tax
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No tax shall be levied and collected on any alcoholic beverage exempt from tax under the laws of the United States, or on any alcohol sold for nonbeverage purposes by the licensee under a manufacturer’s or wholesaler’s license in accordance with the regulations promulgated by the…
D.C. Code § 25-907 Mayor’s responsibility in determining, redetermining, assessing, or reassessing any tax
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(a) The Mayor shall determine, redetermine, assess, or reassess any tax imposed under this chapter, as follows: (1) In the case of a fraudulent return or a failure to file a return, whether in good faith or otherwise, the tax may be assessed at any time. (2) If the tax is determi…
D.C. Code § 25-908 Collection of tax by OTR Director
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(a) The taxes imposed by this chapter and penalties and interest thereon shall be collected by the OTR Director in the manner provided by law for the collection of taxes due to the District on personal property in force at the time of such collection. The liens for the taxes impo…
D.C. Code § 25-909 Refund of tax erroneously or illegally collected
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(a) If any tax has been erroneously or illegally collected by the District, the tax shall be refunded if application under oath is filed with the OTR Director for such refund within 3 years from the payment of the tax. (b) The application shall be made by the person upon whom the…
D.C. Code § 25-910 Judicial review of tax determination or denial of refund claim
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A person aggrieved by a final determination of tax or by a denial of a claim for refund (other than a refund of tax finally determined in § 25-909) may, within 6 months from the date of assessment of the deficiency or from the date of the denial of a claim for refund, appeal to t…
D.C. Code § 25-911 Seizure and forfeiture of alcoholic beverages and vehicles for which taxes have not been paid
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(a) Notwithstanding the provisions of § 25-803, if the taxes levied and imposed on alcoholic beverages by this chapter which have not been paid as required by this chapter, such alcoholic beverages shall be declared contraband goods and shall be forfeited to the District in accor…