There is a newer version of the Connecticut General Statutes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