D.C. Mun. Regs. tit. 9, r. 9-1001
Stamps to evidence payment of tax may be purchased from the Deputy Chief Financial Officer by licensed wholesalers only.
A wholesale licensee may not purchase cigarette tax stamps from any person other than the Deputy Chief Financial Officer unless the wholesaler has obtained written permission from the Deputy Chief Financial Officer to do so.
Machine applied fusion stamps shall be sold only in rolls of thirty thousand (30,000) stamps per roll.
Hand applied stamps shall be sold only in sheets of one hundred (100) stamps per sheet.
A discount of two percent (2%) shall be allowed on any single purchase of one hundred (100) or more stamps, or upon any purchase of stamp impressions for meters.
Payment for stamps or metered impressions shall be made to the D.C. Treasurer at the time of purchase, or not later than thirty (30) days from the date of purchase if approval for the privilege of deferring payment has been granted by the Deputy Chief Financial Officer.
The Deputy Chief Financial Officer may revoke or suspend the deferred payment privilege of any licensee who is delinquent in the timely payment of amounts due and owing the District under the Act and this section, or who violates any provision of any District tax act or this chapter.
Remittance shall be made for all outstanding credits on or before September 30th of each year. If September 30th falls on Saturday, Sunday, or a legal holiday, remittances shall be due on the last business day in September.
D.C. Mun. Regs. tit. 9, r. 9-1001