D.C. Mun. Regs. tit. 9, r. 9-1015
An applicant for a permit to purchase untaxed cigarettes shall present to the Deputy Chief Financial Officer for retention by the Deputy Chief Financial Officer an official permit from the jurisdiction in which the applicant is licensed to engage in the sale of cigarettes, authorizing the applicant to purchase in the District untaxed cigarettes for transportation from the District to that jurisdiction.
An applicant for a permit to purchase untaxed cigarettes shall also file with the Deputy Chief Financial Officer an application (on the form prescribed) under oath for a permit stating the following:
If the cigarettes are to be transported by the wholesale licensee from whom they are purchased, the name of the licensee shall be stated in the application.
If the cigarettes are to be transported in a vehicle owned or operated by the applicant, the application shall state the name of the manufacturer, the body style and date of manufacture of the vehicle, the jurisdiction in which the vehicle is registered, and the registration number of the vehicle.
If the cigarettes are to be transported by common carrier, the application shall state the name and location of the carrier.
The applicant shall certify on the application that any untaxed cigarettes purchased by the applicant will be transported to and resold in the jurisdiction which issued the applicant a permit to purchase cigarettes in the District, and that the transportation will be made in the manner set forth in the application.
The original of the permit issued under this section shall accompany the cigarettes while they are in transit to the jurisdiction in which the purchaser is licensed to sell cigarettes, and transportation shall be restricted to the vehicle, common carrier, or wholesale licensee indicated on the application filed with the Deputy Chief Financial Officer.
D.C. Mun. Regs. tit. 9, r. 9-1015