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2024 Connecticut General Statutes
Title 12 - Taxation
Chapter 214* - Cigarette Taxes
*See Sec. 12-39o re issuance or renewal of license when taxes are owed.
PART I TAX ON CIGARETTES HELD FOR SALE
- Section 12-285. - Definitions.
- Section 12-285a. - Definitions for purposes of sections 12-286a, 12-295a and 12-314a.
- Section 12-285b. - Licensure of cigarette manufacturers. Fees.
- Section 12-285c. - Restrictions on shipping or transporting cigarettes. Penalties.
- Section 12-285d. - Cigarette rolling machines. Licensure requirements.
- Section 12-286. - Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.
- Section 12-286a. - Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.
- Section 12-287. - Dealer's license.
- Section 12-287a. - Adoption of ordinance re written notice of dealer's license renewal application.
- Section 12-288. - Distributor's license.
- Section 12-289. - Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.
- Section 12-289a. - Vending machines: Placement restrictions. Penalties.
- Section 12-290. - Price signs on vending machines.
- Section 12-291. - Vending machine dealer's license.
- Section 12-291a. - Penalty for failure to secure or renew license.
- Section 12-292. - Advertising sale of untaxed cigarettes.
- Section 12-293. - Notice to Tax Commissioner of number of vending machines.
- Section 12-293a. - Reporting requirements. Registration fee for vending machines. List of customers.
- Section 12-294. - Transfer of license. Successor tax liability.
- Section 12-295. - Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.
- Section 12-295a. - Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine.
- Section 12-296. - Imposition of tax.
- Section 12-296a. - Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.
- Section 12-297. - Exemptions from tax.
- Section 12-298. - Commissioner to supply stamps or decals.
- Section 12-299. - Metering machine.
- Section 12-300. - Resale of stamps restricted. Redemption.
- Section 12-301. - Nonresidents may be authorized to affix stamps.
- Section 12-302. - Distributors to affix stamps.
- Section 12-303. - Dealers to affix stamps.
- Section 12-304. - Sale of unstamped cigarettes prohibited. Penalty.
- Section 12-305. - Unstamped cigarettes, vehicles in which transported, subject to confiscation.
- Section 12-306. - Invoices or delivery tickets required in transportation of unstamped cigarettes.
- Section 12-306a. - Cigarette transporter to hold invoices or delivery tickets.
- Section 12-306b. - Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false.
- Section 12-307. - Procedure on sale after confiscation.
- Section 12-308. - Fraudulent stamps.
- Section 12-309. - Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure.
- Section 12-309a. - Reports from carriers, warehousemen, bailees. Examination of records.
- Section 12-310. - Oaths and subpoenas.
- Section 12-311. - Hearings by commissioner.
- Section 12-312. - Appeals from decisions of commissioner.
- Section 12-313. - Administration. Regulations. Waiver of filing of reports.
- Section 12-314. - Packaging for sale. Penalties.
- Section 12-314a. - Certain promotional samples authorized.
- Section 12-314b. - Penalty.
- Section 12-315. - Sale of unstamped cigarettes from one licensed distributor to another.
- Section 12-315a. - Report on enforcement efforts.
- Section 12-316. - Imposition of tax.
- Section 12-317. - Return to be filed.
- Section 12-318. - Seizure for nonpayment of tax.
- Section 12-319. - Imported cigarettes on which tax has been paid.
- Section 12-320. - Two hundred or fewer cigarettes not taxable.
- Section 12-321. - Penalty.
- Section 12-322 to 12-326. - Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.
- Section 12-326a. - Definitions. Presumptions of costs of doing business.
- Section 12-326b. - Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.
- Section 12-326c. - Sales between distributors.
- Section 12-326d. - Certain sales below cost permitted.
- Section 12-326e. - Bonus or combination with other articles for sale forbidden.
- Section 12-326f. - Exemptions.
- Section 12-326g. - Penalty.
- Section 12-326h. - Civil actions.
- Section 12-327 to 12-330. - Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.
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