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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 214a - Tobacco Products Tax
Section 12-330o - Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
Universal Citation: CT Gen Stat § 12-330o (2019)
The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within this state, and from any bonded warehouseman or bailee who has in his possession any tobacco products, such reports to contain such information concerning shipments of tobacco products as the Commissioner of Revenue Services shall determine to be necessary for the administration of this chapter. All common and contract carriers, bailees and warehousemen shall permit the examination by the Commissioner of Revenue Services or his authorized agent of any records relating to the shipment or receipt of tobacco products.
(P.A. 90-115, S. 1, 5.)
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