Connecticut General Statutes|Chapter 214 - Cigarette Taxes

Sec. 12-285. Definitions.

Sec. 12-285a. Definitions for purposes of sections 12-286a, 12-295a and 12-314a.

Sec. 12-285b. Licensure of cigarette manufacturers. Fees.

Sec. 12-285c. Restrictions on shipping or transporting cigarettes. Penalties.

Sec. 12-285d. Cigarette rolling machines. Licensure requirements.

Sec. 12-286. Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.

Sec. 12-286a. Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.

Sec. 12-287. Dealer's license.

Sec. 12-288. Distributor's license.

Sec. 12-289. Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.

Sec. 12-289a. Vending machines: Placement restrictions. Penalties.

Sec. 12-290. Price signs on vending machines.

Sec. 12-291. Vending machine dealer's license.

Sec. 12-291a. Penalty for failure to secure or renew license.

Sec. 12-292. Advertising sale of untaxed cigarettes.

Sec. 12-293. Notice to Tax Commissioner of number of vending machines.

Sec. 12-293a. Reporting requirements. Registration fee for vending machines. List of customers.

Sec. 12-294. Transfer of license. Successor tax liability.

Sec. 12-295. Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.

Sec. 12-295a. Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine.

Sec. 12-296. Imposition of tax.

Sec. 12-296a. Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.

Sec. 12-297. Exemptions from tax.

Sec. 12-298. Commissioner to supply stamps or decals.

Sec. 12-299. Metering machine.

Sec. 12-300. Resale of stamps restricted. Redemption.

Sec. 12-301. Nonresidents may be authorized to affix stamps.

Sec. 12-302. Distributors to affix stamps.

Sec. 12-303. Dealers to affix stamps.

Sec. 12-304. Sale of unstamped cigarettes prohibited. Penalty.

Sec. 12-305. Unstamped cigarettes, vehicles in which transported, subject to confiscation.

Sec. 12-306. Invoices or delivery tickets required in transportation of unstamped cigarettes.

Sec. 12-306a. Cigarette transporter to hold invoices or delivery tickets.

Sec. 12-306b. Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false.

Sec. 12-307. Procedure on sale after confiscation.

Sec. 12-308. Fraudulent stamps.

Sec. 12-309. Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure.

Sec. 12-309a. Reports from carriers, warehousemen, bailees. Examination of records.

Sec. 12-310. Oaths and subpoenas.

Sec. 12-311. Hearings by commissioner.

Sec. 12-312. Appeals from decisions of commissioner.

Sec. 12-313. Administration. Regulations. Waiver of filing of reports.

Sec. 12-314. Packaging for sale. Penalties.

Sec. 12-314a. Certain promotional samples authorized.

Sec. 12-314b. Penalty.

Sec. 12-315. Sale of unstamped cigarettes from one licensed distributor to another.

Sec. 12-315a. Report on enforcement efforts.

Sec. 12-316. Imposition of tax.

Sec. 12-317. Return to be filed.

Sec. 12-318. Seizure for nonpayment of tax.

Sec. 12-319. Imported cigarettes on which tax has been paid.

Sec. 12-320. Two hundred or fewer cigarettes not taxable.

Sec. 12-321. Penalty.

Secs. 12-322 to 12-326. Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.

Sec. 12-326a. Definitions. Presumptions of costs of doing business.

Sec. 12-326b. Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.

Sec. 12-326c. Sales between distributors.

Sec. 12-326d. Certain sales below cost permitted.

Sec. 12-326e. Bonus or combination with other articles for sale forbidden.

Sec. 12-326f. Exemptions.

Sec. 12-326g. Penalty.

Sec. 12-326h. Civil actions.

Secs. 12-327 to 12-330. Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.