The administration of this chapter is vested in the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The provisions of chapter 67, shall, when applicable, apply to the administration of this chapter.
(1949 Rev., S. 4339; June, 1955, S. 2184d; P.A. 77-614, S. 139, 610; P.A. 85-613, S. 99, 154.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 85-613 made technical change, substituting reference to chapter 67 for reference to chapter 63.
Structure Connecticut General Statutes
Chapter 220 - Alcoholic Beverages Tax
Section 12-433. - Definitions.
Section 12-434. - Administration by commissioner.
Section 12-435. - Tax on sale of alcoholic beverages.
Section 12-435b. - Tax on certain untaxed alcoholic beverages.
Section 12-438. - Application for cancellation of distributor's license; inventory; return.
Section 12-439. - Payment of tax. Penalties for nonpayment.
Section 12-440. - Determination of tax.
Section 12-441. - Delinquent taxes; lien.
Section 12-442. - Power to examine.
Section 12-443. - Records to be kept.
Section 12-444. - Commissioner's records.
Section 12-445. - Oaths and subpoenas.
Section 12-446. - Taxpayer to file security.
Section 12-447. - Hearings by commissioner.
Section 12-448. - Appeals from decisions of commissioner.
Section 12-449. - Regulations and rulings.
Section 12-450. - Cooperation with Department of Consumer Protection. Suspension of permit.