There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - 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.
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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