Connecticut General Statutes
Chapter 220 - Alcoholic Beverages Tax
Section 12-451. - Additional reciprocal tax.

State”, when used in this section, shall include the District of Columbia, any other state of the United States and any foreign country. If any other state imposes taxes on alcoholic beverages manufactured in Connecticut and brought into such other state in excess of the taxes imposed on alcoholic beverages manufactured in such other state, the Connecticut Commissioner of Revenue Services shall, in addition to the tax on alcoholic beverages provided by this chapter, impose an additional tax on alcoholic beverages manufactured in such other state and brought into this state, which shall represent the excess of taxes imposed on Connecticut alcoholic beverages brought into such other state over the taxes imposed by such other state on alcoholic beverages manufactured in such other state. The Commissioner of Revenue Services shall issue regulations relative to the levy of such additional tax, shall send a copy of such regulations to each licensed distributor, shall file a copy thereof with the State Treasurer and a copy with the State Comptroller, and shall further cause to be published in a newspaper having general circulation in such other state a notice relative to such additional tax.

(1949 Rev., S. 4342; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.

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.