Connecticut General Statutes
Chapter 214a - Tobacco Products Tax
Section 12-330e. - Suspension or revocation of license for failure to comply with this chapter or related regulations.

The commissioner may suspend or revoke the license of any distributor or unclassified importer for failure to comply with any provision of this chapter, or regulations related thereto, following a hearing with respect to which notice in writing, specifying the time and place of such hearing and requiring such distributor or unclassified importer to show cause why such license should not be revoked, is mailed or delivered to such distributor or unclassified importer not less than ten days preceding the date of such hearing. Such notice may be served personally or by registered or certified mail. The commissioner shall not issue a new license to a former licensee whose license was revoked unless the commissioner is satisfied that such former licensee will comply with the provisions of this chapter or regulations related thereto.

(P.A. 89-251, S. 28, 203; P.A. 98-262, S. 3, 22.)
History: P.A. 98-262 changed the term “distributor” to “importer”, effective June 8, 1998.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 214a - Tobacco Products Tax

Section 12-330a. - Definitions.

Section 12-330b. - Licensure of distributors and unclassified importers. Successor tax liability.

Section 12-330c. - Tax on tobacco products and snuff tobacco products.

Section 12-330d. - Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.

Section 12-330e. - Suspension or revocation of license for failure to comply with this chapter or related regulations.

Section 12-330f. - Tobacco products on which no tax has been paid. Penalties.

Section 12-330g. - Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.

Section 12-330h. - Property seized as contraband. Procedure for persons claiming an interest in the property.

Section 12-330i. - Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.

Section 12-330j. - Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.

Section 12-330k. - Hearings ordered by commissioner.

Section 12-330l. - Application for hearing before commissioner.

Section 12-330m. - Appeal.

Section 12-330n. - Administration. Regulations.

Section 12-330o. - Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.

Section 12-330p. - Overpayments and refunds.