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2024 Connecticut General Statutes
Title 12 - Taxation
Chapter 228d* - Marijuana and Controlled Substances Tax
*Cited. 235 C. 539.
- Section 12-650. - Cancellation of liabilities or assessments outstanding on July 1, 2021.
- Section 12-651 to 12-660. - Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. 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. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.
- Section 12-661 to 12-664. - Reserved for future use.
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