D.C. Mun. Regs. tit. 23, r. 23-1403

Current through Register Vol. 71, No. 44, November 1, 2024

Rule 23-1403 - INFORMATION TAX RENTS

1403.1

Each holder of a Retailer's license desiring to transport or cause to be transported into the District of Columbia alcoholic beverages for which a permit is required under the Act or this title shall furnish to the OTR, on the form prescribed, an original and one (1) copy of a statement showing the quantity of alcoholic beverages to be imported, the name and address of the seller from which the alcoholic beverages are to be acquired, and other information required by the OTR.

1403.2

Reports required by this section shall be executed as follows:

(a) In the case of an individual licensee, by the licensee;

(b) In the case of a partnership licensee, by a general partner; and

(c) In the case of a corporate licensee, by the president, vice president, secretary, or treasurer of the corporation.

(d) In the case of a limited liability company, by the authorized representative of the limited liability company.

1403.3

No permit for the importation of alcoholic beverages shall be issued by the Board until there has been received by the Board from the OTR a copy of the form filed with the OTR, and satisfactory evidence of payment of the tax.

D.C. Mun. Regs. tit. 23, r. 23-1403

Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008)