No distributor or dealer shall sell or transfer any stamps issued under the provisions of this chapter, provided the commissioner may, at his discretion, authorize distributors to sell stamps for the purposes of facilitating a tax increase program. The commissioner shall redeem any unused stamps presented by any licensed distributor or licensed dealer at a price equal to the amount paid for such stamps by such dealer or distributor. The commissioner shall, upon proof satisfactory to him and in accordance with regulations promulgated by him, redeem any stamp affixed to any package of cigarettes which has become unfit for use and consumption or unsalable.
(1949 Rev., S. 1982; 1963, P.A. 108.)
History: 1963 act allowed commissioner to authorize distributors to sell stamps to facilitate a tax increase program.
Structure Connecticut General Statutes
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 12-287. - Dealer's license.
Section 12-288. - Distributor's license.
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 12-296. - Imposition of tax.
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 12-307. - Procedure on sale after confiscation.
Section 12-308. - Fraudulent stamps.
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 12-315. - 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 12-326a. - Definitions. Presumptions of costs of doing business.
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.