State Codes and Statutes

Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-20 > Section-47-2014

Assumption or refund of tax by vendor unlawful; penalties

It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than $500, or imprisoned for not more than 6 months, or both, for each offense.

CREDIT(S)

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2014.
1973 Ed., § 47-2611.

Current through September 13, 2012

State Codes and Statutes

Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-20 > Section-47-2014

Assumption or refund of tax by vendor unlawful; penalties

It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than $500, or imprisoned for not more than 6 months, or both, for each offense.

CREDIT(S)

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2014.
1973 Ed., § 47-2611.

Current through September 13, 2012


State Codes and Statutes

State Codes and Statutes

Statutes > District-of-columbia > Division-viii > Title-47 > Chapter-20 > Section-47-2014

Assumption or refund of tax by vendor unlawful; penalties

It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this chapter will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than $500, or imprisoned for not more than 6 months, or both, for each offense.

CREDIT(S)

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-2014.
1973 Ed., § 47-2611.

Current through September 13, 2012