Connecticut Chapter 220 — Alcoholic Beverages Tax (contains Secs. 12-433 to 12-454)
- Sec. 12-433. Definitions.
- Sec. 12-434. Administration by commissioner.
- Sec. 12-435. Tax on sale of alcoholic beverages.
- Sec. 12-435a. Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.
- Sec. 12-435b. Tax on certain untaxed alcoholic beverages.
- Sec. 12-435c. Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.
- Sec. 12-436. Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.
- Sec. 12-437. Returns.
- Sec. 12-438. Application for cancellation of distributor's license; inventory; return.
- Sec. 12-439. Payment of tax. Penalties for nonpayment.
- Sec. 12-440. Determination of tax.
- Sec. 12-441. Delinquent taxes; lien.
- Sec. 12-442. Power to examine.
- Sec. 12-443. Records to be kept.
- Sec. 12-444. Commissioner's records.
- Sec. 12-445. Oaths and subpoenas.
- Sec. 12-446. Taxpayer to file security.
- Sec. 12-447. Hearings by commissioner.
- Sec. 12-448. Appeals from decisions of commissioner.
- Sec. 12-449. Regulations and rulings.
- Sec. 12-450. Cooperation with Department of Consumer Protection. Suspension of permit.
- Sec. 12-451. Additional reciprocal tax.
- Sec. 12-452. Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.
- Sec. 12-453. Exceptions.
- Sec. 12-454. Seizure and sale for nonpayment of taxes.