Connecticut General Statutes
Chapter 214 - Cigarette Taxes
Section 12-285d. - Cigarette rolling machines. Licensure requirements.

(a) Any machine at a retail establishment or commercial premises that enables a person to process, at such establishment or premises, tobacco or any product that is made or derived from tobacco into a roll or tube shall be deemed a cigarette rolling machine.

(b) Every person owning, leasing, possessing, controlling, operating or otherwise using any cigarette rolling machine, as described in subsection (a) of this section, at such person's retail establishment or commercial premises in this state, or permitting or allowing the operation or use at such person's retail establishment or commercial premises in this state of any such cigarette rolling machine, shall be deemed to be a tobacco product manufacturer, as defined in section 4-28h, and shall be required to secure and retain a cigarette manufacturer's license in accordance with section 12-285b.
(c) Any cigarette dealer's license or cigarette distributor's license issued under the provisions of this chapter, and any tobacco products distributor's license issued under the provisions of chapter 214a, to any person described in subsection (b) of this section shall, if such person has not secured and does not retain a cigarette manufacturer's license in accordance with section 12-285b, be subject to suspension or revocation in accordance with sections 12-295 and 12-330e. Any such person's failure to secure and retain a cigarette manufacturer's license, in accordance with section 12-285b, shall also be deemed to be a failure to comply with the provisions of chapter 219, and the seller's permit of any such person shall also be subject to suspension or revocation in accordance with section 12-409.
(d) Any person described in subsection (b) of this section who is issued a cigarette manufacturer's license in accordance with section 12-285b and who intends to distribute in this state the cigarettes such person manufactures, shall be required to obtain a cigarette distributor's license in accordance with the provisions of this chapter. Nothing in this section shall relieve any person who has been issued a license as required by this section from the obligation to comply with all other provisions of law, including, but not limited to, the provisions of this chapter and chapters 47, 214a and 541.
(June 12 Sp. Sess. P.A. 12-1, S. 123.)

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 214 - Cigarette Taxes

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 12-288. - 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.