2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 214a - Tobacco Products Tax
- Section 12-330a - Definitions.
- Section 12-330b - Distributors and unclassified importers to be licensed.
- Section 12-330c - Tax on tobacco products and snuff tobacco products.
- Section 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.
- Section 12-330e - Suspension or revocation of license for failure to comply with this chapter or related regulations.
- Section 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.
- Section 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.
- Section 12-330h - Property seized as contraband. Procedure for persons claiming an interest in the property.
- Section 12-330i - Deficiency assessment. Penalty provisions. Assessment of tax when no return is filed.
- Section 12-330j - Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
- Section 12-330k - Hearings ordered by commissioner.
- Section 12-330l - Application for hearing before commissioner.
- Section 12-330m - Appeal.
- Section 12-330n - Administration. Regulations.
- Section 12-330o - Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
- Section 12-330p - Overpayments and refunds.
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