§ 25-903Title 25

Collection of tax.

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 District. Each licensee identified in §§ 25-901 and 25-902 shall, before the 16th day of each month, furnish to the OTR Director, on a form to be prescribed by the OTR Director, a statement under oath showing the quantity of alcoholic beverage subject to taxation sold by the licensee during the preceding calendar month and shall, before the 16th day of each month, pay to the OTR Director the tax imposed thereon.

Annotations

Jan. 24, 1934, 48 Stat. 332, ch. 4, §§ 23, 40
Apr. 30, 1934, 48 Stat. 654, ch. 181, § 3
June 18, 1934, 48 Stat. 1014, 1015, ch. 600, §§ 1, 2
Aug. 27, 1935, 49 Stat. 901, 903, ch. 756, §§ 11, 17
June 25, 1936, 49 Stat. 1921, ch. 804
June 25, 1948, 62 Stat. 991, ch. 646, § 32(b)
May 24, 1949, 63 Stat. 107, ch. 139, § 127
May 27, 1949, 63 Stat. 135, ch. 146, title V, §§ 505, 508
May 18, 1954, 68 Stat. 113, ch. 218, title VIII, §§ 801, 804
Mar. 31, 1956, 70 Stat. 81, ch. 154, title III, §§ 301, 302(a), 305
July 25, 1958, 72 Stat. 418, Pub. L. 85-558, §§ 1-5
Sept. 14, 1961, 75 Stat. 510, Pub. L. 87-238, §§ 1-5
Mar. 2, 1962, 76 Stat. 17, Pub. L. 87-408, § 401
Sept. 30, 1966, 80 Stat. 855, Pub. L. 89-610, title I, § 101(a), (b)
Oct. 31, 1969, 83 Stat. 175, Pub. L. 91-106, title V, § 501(a)-(c)
Apr. 18, 1978, D.C. Law 2-73, § 3, 24 DCR 7066
Sept. 29, 1982, D.C. Law 4-157, § 15, 29 DCR 3617
Mar. 8, 1984, D.C. Law 5-51, § 2(b)(9), (11), 30 DCR 5927
Mar. 14, 1985, D.C. Law 5-159, § 25(b), (c), 32 DCR 30
July 25, 1989, D.C. Law 8-17, § 7(a), (b), 36 DCR 4160
May 4, 1990, D.C. Law 8-119,§ 2, 37 DCR 1738
Aug. 17, 1991, D.C. Law 9-40, § 2(d), 38 DCR 4974
May 3, 2001, D.C. Law 13-298, § 101, 48 DCR 2959
1973 Ed., §§ 25-124, 25-138.
1981 Ed., § 25-903.

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Sourced from the DC Council Open Law Library (public domain).

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