Connecticut Chapter 214a — Tobacco Products Tax (contains Secs. 12-330a to 12-330p)
- Sec. 12-330a. Definitions.
- Sec. 12-330b. Distributors and unclassified importers to be licensed.
- Sec. 12-330c. Imposition of tax on tobacco products other than cigarettes.
- Sec. 12-330d. Distributors and unclassified importers to file return monthly including payment of tax. Penalty and interest applicable for failure to pay within time specified.
- Sec. 12-330e. Suspension or revocation of license for failure to comply with this chapter or related regulations.
- Sec. 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.
- 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. Deficiency assessment. Penalty provisions. Assessment of tax when no return is 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.