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Section 12-285. - Definitions. - (a) As used in this chapter, unless the context otherwise...
Section 12-285a. - Definitions for purposes of sections 12-286a, 12-295a and 12-314a. - For purposes of sections 12-286a, 12-295a, and 12-314a: (1) “Distributor”...
Section 12-285b. - Licensure of cigarette manufacturers. Fees. - (a) Every tobacco product manufacturer, as defined in section 4-28h,...
Section 12-285c. - Restrictions on shipping or transporting cigarettes. Penalties. - (a) No person engaged in the business of selling cigarettes...
Section 12-285d. - Cigarette rolling machines. Licensure requirements. - (a) Any machine at a retail establishment or commercial premises...
Section 12-286. - Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties. - (a)(1) The commissioner shall, after May 25, 1994, require for...
Section 12-286a. - Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties. - (a) Each distributor and each dealer shall place and maintain...
Section 12-287. - Dealer's license. - Each person engaging in, or intending to engage in, the...
Section 12-288. - Distributor's license. - Each person engaging in, or intending to engage in, the...
Section 12-289. - Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing. - (a) Each cigarette vending machine licensed for use in this...
Section 12-289a. - Vending machines: Placement restrictions. Penalties. - (a) No cigarette vending machine or restricted cigarette vending machine...
Section 12-290. - Price signs on vending machines. - Section 12-290 is repealed. (1957, P.A. 582, S. 2; 1959,...
Section 12-291. - Vending machine dealer's license. - Section 12-291 is repealed, effective July 1, 1993. (1949, 1955,...
Section 12-291a. - Penalty for failure to secure or renew license. - Any person who fails to secure or renew a license...
Section 12-292. - Advertising sale of untaxed cigarettes. - Any written advertisement in this state for the sale of...
Section 12-293. - Notice to Tax Commissioner of number of vending machines. - Section 12-293 is repealed. (1949 Rev., S. 1976; 1955, S....
Section 12-293a. - Reporting requirements. Registration fee for vending machines. List of customers. - (a) Each licensed distributor and dealer shall file with the...
Section 12-294. - Transfer of license. Successor tax liability. - (a) If a distributor or dealer removes his or her...
Section 12-295. - Suspension or revocation of license. Civil penalty. Issuance of new license after revocation. - (a) The commissioner may suspend or revoke the license of...
Section 12-295a. - Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine. - (a) If the Commissioner of Revenue Services finds, after a...
Section 12-296. - Imposition of tax. - A tax is imposed on all cigarettes held in this...
Section 12-296a. - Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level. - In addition to the tax imposed pursuant to section 12-296,...
Section 12-297. - Exemptions from tax. - The tax imposed under the provisions of section 12-296 shall...
Section 12-298. - Commissioner to supply stamps or decals. - The Commissioner of Revenue Services shall secure stamps or heat-applied...
Section 12-299. - Metering machine. - Section 12-299 is repealed, effective June 8, 1998. (1949 Rev.,...
Section 12-300. - Resale of stamps restricted. Redemption. - No distributor or dealer shall sell or transfer any stamps...
Section 12-301. - Nonresidents may be authorized to affix stamps. - When the Commissioner of Revenue Services finds that the collection...
Section 12-302. - Distributors to affix stamps. - (a) Except as otherwise provided in subsection (b) of this...
Section 12-303. - Dealers to affix stamps. - (a) Except as otherwise provided in subsection (b) of this...
Section 12-304. - Sale of unstamped cigarettes prohibited. Penalty. - (a)(1) No person shall sell, offer for sale, display for...
Section 12-305. - Unstamped cigarettes, vehicles in which transported, subject to confiscation. - All (1) unstamped cigarettes upon which taxes are imposed by...
Section 12-306. - Invoices or delivery tickets required in transportation of unstamped cigarettes. - Section 12-306 is repealed. (1957, P.A. 524, S. 2; 1967,...
Section 12-306a. - Cigarette transporter to hold invoices or delivery tickets. - Every person who transports cigarettes not bearing Connecticut cigarette stamps...
Section 12-306b. - Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false. - (a) Any person required under this chapter to pay any...
Section 12-307. - Procedure on sale after confiscation. - (a) When any property has been seized under the provisions...
Section 12-308. - Fraudulent stamps. - Any person who fraudulently makes or utters or forges or...
Section 12-309. - Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure. - (a) Each distributor and each dealer shall keep complete and...
Section 12-309a. - Reports from carriers, warehousemen, bailees. Examination of records. - The Commissioner of Revenue Services may, in his discretion, require...
Section 12-310. - Oaths and subpoenas. - The commissioner and any agent of the commissioner authorized to...
Section 12-311. - Hearings by commissioner. - Any person aggrieved by any action under this chapter of...
Section 12-312. - Appeals from decisions of commissioner. - Any person aggrieved because of any decision, order, determination or...
Section 12-313. - Administration. Regulations. Waiver of filing of reports. - The administration of this chapter is vested in the Commissioner...
Section 12-314. - Packaging for sale. Penalties. - (a)(1) The sale of cigarettes other than in an unopened...
Section 12-314a. - Certain promotional samples authorized. - The Commissioner of Revenue Services may authorize a dealer or...
Section 12-314b. - Penalty. - Any person who violates the provisions of subdivision (1) of...
Section 12-315. - Sale of unstamped cigarettes from one licensed distributor to another. - Except as otherwise provided in subsection (b) of section 12-314,...
Section 12-315a. - Report on enforcement efforts. - Section 12-315a is repealed, effective June 7, 2010. (P.A. 96-240,...
Section 12-316. - Imposition of tax. - A tax is hereby imposed at the rate of two...
Section 12-317. - Return to be filed. - Any person having in his possession any cigarettes with respect...
Section 12-318. - Seizure for nonpayment of tax. - All cigarettes with respect to the storage or use of...
Section 12-319. - Imported cigarettes on which tax has been paid. - The provisions of this part shall not apply to cigarettes...
Section 12-320. - Two hundred or fewer cigarettes not taxable. - The provisions of this chapter shall not apply to the...
Section 12-321. - Penalty. - Any person who violates the provisions of this part shall...
Section 12-322 to 12-326. - Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty. - Sections 12-322 to 12-326, inclusive, are repealed. (1949 Rev., S....
Section 12-326a. - Definitions. Presumptions of costs of doing business. - (a) As used in sections 12-326a to 12-326h, inclusive, (1)...
Section 12-326b. - Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice. - (a) No dealer shall, with intent to injure competitors or...
Section 12-326c. - Sales between distributors. - When one distributor sells cigarettes to another distributor which has...
Section 12-326d. - Certain sales below cost permitted. - Any dealer may advertise, offer to sell, or sell cigarettes...
Section 12-326e. - Bonus or combination with other articles for sale forbidden. - The offering or giving of any article of value in...
Section 12-326f. - Exemptions. - The provisions of sections 12-326a to 12-326h, inclusive, shall not...
Section 12-326g. - Penalty. - (a) Any dealer violating any provision of sections 12-326a to...
Section 12-326h. - Civil actions. - (a) An action may be maintained in any court of...
Section 12-327 to 12-330. - Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration. - Sections 12-327 to 12-330, inclusive, are repealed. (1949 Rev., S....