2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 228d - Marijuana and Controlled Substances Tax
- Section 12-650 - Definitions.
- Section 12-651 - Imposition of tax on marijuana and controlled substances. Stamps.
- Section 12-652 - Possession of unstamped marijuana or controlled substance by dealer prohibited.
- Section 12-653 - Commissioner to provide stamps.
- Section 12-654 - Purchase of stamps, labels or other indicia.
- Section 12-655 - Dealers to keep records; examination by commissioner. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for tax. Foreclosure procedure. Hearing and appeal.
- Section 12-656 - Oaths and subpoenas.
- Section 12-657 - Administration. Regulation.
- Section 12-658 - Tax not applicable to persons lawfully in possession of marijuana or a controlled substance.
- Section 12-659 - Information obtained under this chapter not subject to disclosure.
- Section 12-660 - Penalties. Exemption from limitation on prosecution.
- Section 12-661 to 12-664 - Reserved for future use.
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