Connecticut General Statutes|Chapter 214a - Tobacco Products Tax

Sec. 12-330a. Definitions.

Sec. 12-330b. Licensure of distributors and unclassified importers. Successor tax liability.

Sec. 12-330c. Tax on tobacco products and snuff tobacco products.

Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.

Sec. 12-330e. Suspension or revocation of license for failure to comply with this chapter or related regulations.

Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties.

Sec. 12-330g. Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.

Sec. 12-330h. Property seized as contraband. Procedure for persons claiming an interest in the property.

Sec. 12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.

Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.

Sec. 12-330k. Hearings ordered by commissioner.

Sec. 12-330l. Application for hearing before commissioner.

Sec. 12-330m. Appeal.

Sec. 12-330n. Administration. Regulations.

Sec. 12-330o. Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.

Sec. 12-330p. Overpayments and refunds.

Secs. 12-330q to 12-330dd.

For full print and download access, please subscribe at https://www.trellis.law/.

Please wait a moment while we load this page.