There is a newer version of the Connecticut General Statutes
2011 Connecticut Code
Title 12 Taxation
Chapter 214a Tobacco Products Tax
- Sec. 12-330a. Definitions.
- Sec. 12-330b. Distributors and unclassified importers to be licensed.
- Sec. 12-330c. Tax on tobacco products and snuff tobacco products.
- Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.
- 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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