There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Sec. 12-651. Imposition of tax on marijuana and controlled substances. Stamps.
Sec. 12-651. Imposition of tax on marijuana and controlled substances.
Stamps. (a) A tax is imposed on any marijuana or controlled substances purchased,
acquired, transported or imported into the state. Payment thereof shall be evidenced by
the permanent affixing of stamps on the marijuana or controlled substance immediately
after receipt. Each stamp or other official indicia may be used only once.
(c) Any tax imposed pursuant to this section is due and payable immediately upon acquisition or possession in this state by a dealer.
(P.A. 91-397, S. 2.)
Cited. 235 C. 539, 540, 542, 551.
Subsec. (a):
Cited. 235 C. 539, 540, 542.
Subsec. (c):
Cited. 235 C. 539, 549.
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