2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 214 - Cigarette Taxes
TAX ON CIGARETTES HELD FOR SALE
- Section 12-285 - Definitions.
- Section 12-285a - Definitions for purposes of sections 12-286a, 12-295a, 12-314a and 53-344(a).
- Section 12-285b - Licensure of cigarette manufacturers. Fees.
- Section 12-285c - Restrictions on shipping or transporting cigarettes. Penalties.
- Section 12-285d - Cigarette rolling machines. Licensure requirements.
- Section 12-286 - Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.
- Section 12-286a - Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.
- Section 12-287 - Dealer’s license.
- Section 12-288 - Distributor’s license.
- Section 12-289 - Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.
- Section 12-289a - Vending machines: Placement restrictions. Penalties.
- Section 12-290 - Price signs on vending machines.
- Section 12-291 - Vending machine dealer’s license.
- Section 12-291a - Penalty for failure to secure or renew license.
- Section 12-292 - Advertising sale of untaxed cigarettes.
- Section 12-293 - Notice to Tax Commissioner of number of vending machines.
- Section 12-293a - Reporting requirements. Registration fee for vending machines. List of customers.
- Section 12-294 - Transfer of license. Successor tax liability.
- Section 12-295 - Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.
- Section 12-295a - Purchase by, or sale or delivery to, minors. Online education program. Civil penalty. Suspension of license. Removal of vending machine. Appeal.
- Section 12-296 - *(See end of section for amended version and effective date.) Imposition of tax.
- Section 12-296a - Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.
- Section 12-297 - Exemption from tax for cigarettes sold to certain state institutions for patients or inmates.
- Section 12-298 - Commissioner to supply stamps or decals.
- Section 12-299 - Metering machine.
- Section 12-300 - Resale of stamps restricted. Redemption.
- Section 12-301 - Nonresidents may be authorized to affix stamps.
- Section 12-302 - Distributors to affix stamps.
- Section 12-303 - Dealers to affix stamps.
- Section 12-304 - Sale of unstamped cigarettes prohibited. Penalty.
- Section 12-305 - Unstamped cigarettes, vehicles in which transported, subject to confiscation.
- Section 12-306 - Invoices or delivery tickets required in transportation of unstamped cigarettes.
- Section 12-306a - Cigarette transporter to hold invoices or delivery tickets.
- Section 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.
- Section 12-307 - Procedure on sale after confiscation.
- Section 12-308 - Fraudulent stamps.
- Section 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.
- Section 12-309a - Reports from carriers, warehousemen, bailees. Examination of records.
- Section 12-310 - Oaths and subpoenas.
- Section 12-311 - Hearings by commissioner.
- Section 12-312 - Appeals from decisions of commissioner.
- Section 12-313 - Administration. Regulations. Waiver of filing of reports.
- Section 12-314 - Packaging for sale.
- Section 12-314a - Certain promotional samples authorized.
- Section 12-314b - Penalty.
- Section 12-315 - Sale of unstamped cigarettes from one licensed distributor to another.
- Section 12-315a - Report on enforcement efforts.
TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES
- Section 12-316 - *(See end of section for amended version and effective date.) Imposition of tax.
- Section 12-317 - Return to be filed.
- Section 12-318 - Seizure for nonpayment of tax.
- Section 12-319 - Imported cigarettes on which tax has been paid.
- Section 12-320 - Two hundred or fewer cigarettes not taxable.
- Section 12-321 - Penalty.
REGULATION OF SALE OF CIGARETTES
- Section 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.
- Section 12-326a - Definitions. Presumptions of costs of doing business.
- Section 12-326b - Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.
- Section 12-326c - Sales between distributors.
- Section 12-326d - Certain sales below cost permitted.
- Section 12-326e - Bonus or combination with other articles for sale forbidden.
- Section 12-326f - Exemptions.
- Section 12-326g - Penalty.
- Section 12-326h - Civil actions.
- Section 12-327 to 12-330 - Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.
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