There is a newer version of the Connecticut General Statutes
2012 Connecticut General Statutes
Title 12 - Taxation
Chapter 214a - Tobacco Products Tax
- Section 12-330a - Definitions.
- Section 12-330b - Distributors and unclassified importers to be licensed.
- Section 12-330c - Tax on tobacco products and snuff tobacco products.
- Section 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.
- Section 12-330e - Suspension or revocation of license for failure to comply with this chapter or related regulations.
- Section 12-330f - Penalties for manufacturing, acquiring, selling, possessing with intent to sell or transporting for sale tobacco products on which no tax has been paid.
- Section 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.
- Section 12-330h - Property seized as contraband. Procedure for persons claiming an interest in the property.
- Section 12-330i - Deficiency assessment. Penalty provisions. Assessment of tax when no return is filed.
- Section 12-330j - Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
- Section 12-330k - Hearings ordered by commissioner.
- Section 12-330l - Application for hearing before commissioner.
- Section 12-330m - Appeal.
- Section 12-330n - Administration. Regulations.
- Section 12-330o - Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
- Section 12-330p - Overpayments and refunds.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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