There is a newer version of the Connecticut General Statutes
2011 Connecticut Code
Title 12 Taxation
Chapter 220 Alcoholic Beverages Tax
- 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.
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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