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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 220 - Alcoholic Beverages Tax
Section 12-435b - Tax on certain untaxed alcoholic beverages.
Universal Citation: CT Gen Stat § 12-435b (2019)
A tax is hereby imposed at the rates provided in section 12-435 upon the storage or use within this state of any untaxed alcoholic beverages in the possession of any person other than a licensed distributor or carrier for transit from without this state to a licensed distributor within this state. For the purposes of this section, any untaxed alcoholic beverages unaccounted for in transit, storage, or otherwise, are presumed to be used and consumed in this state by any person, including any distributor, carrier, warehouseman or consumer, last having possession of such untaxed alcoholic beverages.
(P.A. 75-505, S. 1, 2.)
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