Connecticut Chapter 214 — Cigarette Taxes (contains Secs. 12-285 to 12-330)
- Sec. 12-285. Definitions.
- Sec. 12-285a. Definitions for purposes of sections 12-286a, 12-295a, 12-314a and 53-344(a).
- Sec. 12-285b. Licensure of cigarette manufacturers. Fees.
- Sec. 12-285c. Restrictions on shipping cigarettes. Unlawful delivery of cigarettes. Penalty. Civil Penalty.
- Sec. 12-286. Dealers and distributors to be licensed; vending machines.
- Sec. 12-286a. Notice of restriction on sale of cigarettes and tobacco products.
- 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. Monthly report. 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. Issuance of new license after revocation.
- Sec. 12-295a. Purchase by, or sale to, minors. Penalties. Suspension of licenses. Appeals.
- 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. Exemption from tax for cigarettes sold to certain state institutions for patients or inmates.
- 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 for violation.
- 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.
- Sec. 12-314a. Certain promotional samples authorized.
- 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 and in-state purchase below cost prohibited.
- 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.