Connecticut General Statutes
Chapter 220 - Alcoholic Beverages Tax
Section 12-435c. - Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.

Any written advertisement in this state for the sale of untaxed alcoholic beverages for use and consumption in this state shall contain the following words in not less than fourteen point reverse type in block form: “These alcoholic beverages are subject to the payment of the Connecticut alcoholic beverages use tax and the Connecticut use tax and may be subject to seizure as contraband goods.” In the case of any such advertisement being announced verbally, such announcement shall be immediately followed by the words above enclosed in quotation marks. Any person engaged in the business of selling alcoholic beverages, whether or not issued a license by the commissioner under the provisions of this chapter, violating the provisions of this section shall be fined five hundred dollars for each offense.

(P.A. 89-251, S. 11, 203; P.A. 91-129, S. 1, 2.)
History: P.A. 91-129 provided that the required wording be in fourteen point reverse type in block form.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

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 12-435a. - Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.

Section 12-435b. - Tax on certain untaxed alcoholic beverages.

Section 12-435c. - Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.

Section 12-436. - Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.

Section 12-437. - Returns.

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.

Section 12-451. - Additional reciprocal tax.

Section 12-452. - Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.

Section 12-453. - Exceptions.

Section 12-454. - Seizure and sale for nonpayment of taxes.