The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within this state, and from any bonded warehouseman or bailee who has in his possession any tobacco products, such reports to contain such information concerning shipments of tobacco products as the Commissioner of Revenue Services shall determine to be necessary for the administration of this chapter. All common and contract carriers, bailees and warehousemen shall permit the examination by the Commissioner of Revenue Services or his authorized agent of any records relating to the shipment or receipt of tobacco products.
(P.A. 90-115, S. 1, 5.)
Structure Connecticut General Statutes
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 12-330f. - Tobacco products on which no tax has been paid. Penalties.
Section 12-330k. - Hearings ordered by commissioner.
Section 12-330l. - Application for hearing before commissioner.