D.C. Mun. Regs. tit. 9, r. 9-1004
A wholesale licensee, or the authorized agent of that licensee, who desires to distribute cigarettes without consideration in the District in packages containing more than five (5) cigarettes each shall not be required to affix stamps to those packages.
A wholesale licensee intending to distribute packages of more than five (5) cigarettes each without consideration shall notify the Deputy Chief Financial Officer of its intent within five (5) days prior to the distribution or on the date of shipment, whichever occurs earlier.
Notification of intent to distribute cigarettes under this section shall include the brand name(s), number and size of packages, and the date of distribution.
A licensee distributing free cigarettes under this section shall file a report with the Deputy Chief Financial Officer together with payment to the D.C. Treasurer for the tax on the cigarettes distributed. The report and payment shall be due on or before the twentieth (20th) day of the month following the month during which the distribution was made.
Packages of more than five (5) cigarettes distributed without consideration under this section shall be clearly marked with the statement "All Applicable Taxes Paid," or a similar statement.
D.C. Mun. Regs. tit. 9, r. 9-1004