A tax is hereby imposed at the rates provided in section 12-435 upon the storage or use within this state of any untaxed alcoholic beverages in the possession of any person other than a licensed distributor or carrier for transit from without this state to a licensed distributor within this state. For the purposes of this section, any untaxed alcoholic beverages unaccounted for in transit, storage, or otherwise, are presumed to be used and consumed in this state by any person, including any distributor, carrier, warehouseman or consumer, last having possession of such untaxed alcoholic beverages.
(P.A. 75-505, S. 1, 2.)
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.