2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 220 - Alcoholic Beverages Tax
- Section 12-433 - Definitions.
- Section 12-434 - Administration by commissioner.
- Section 12-435 - Tax on sale of alcoholic beverages.
- Section 12-435a - Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.
- Section 12-435b - Tax on certain untaxed alcoholic beverages.
- Section 12-435c - Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.
- Section 12-436 - Distributor’s license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.
- Section 12-437 - Returns.
- Section 12-438 - Application for cancellation of distributor’s license; inventory; return.
- Section 12-439 - Payment of tax. Penalties for nonpayment.
- Section 12-440 - Determination of tax.
- Section 12-441 - Delinquent taxes; lien.
- Section 12-442 - Power to examine.
- Section 12-443 - Records to be kept.
- Section 12-444 - Commissioner’s records.
- Section 12-445 - Oaths and subpoenas.
- Section 12-446 - Taxpayer to file security.
- Section 12-447 - Hearings by commissioner.
- Section 12-448 - Appeals from decisions of commissioner.
- Section 12-449 - Regulations and rulings.
- Section 12-450 - Cooperation with Department of Consumer Protection. Suspension of permit.
- Section 12-451 - Additional reciprocal tax.
- Section 12-452 - Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.
- Section 12-453 - Exceptions.
- Section 12-454 - Seizure and sale for nonpayment of taxes.
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