Connecticut General Statutes
Title 12 - Taxation
Chapter 214a - Tobacco Products Tax

Section 12-330a. - Definitions. - As used in this chapter: (1) “Commissioner” means the Commissioner...

Section 12-330b. - Licensure of distributors and unclassified importers. Successor tax liability. - (a) Each distributor or unclassified importer shall obtain a license...

Section 12-330c. - Tax on tobacco products and snuff tobacco products. - (a)(1) A tax is imposed on all untaxed tobacco products...

Section 12-330d. - Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers. - (a) Except as otherwise provided in subsection (b) of this...

Section 12-330e. - Suspension or revocation of license for failure to comply with this chapter or related regulations. - The commissioner may suspend or revoke the license of any...

Section 12-330f. - Tobacco products on which no tax has been paid. Penalties. - (a) Any person, other than a licensed distributor or a...

Section 12-330g. - Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent. - All tobacco products upon which taxes are imposed by this...

Section 12-330h. - Property seized as contraband. Procedure for persons claiming an interest in the property. - When any property has been seized under the provisions of...

Section 12-330i. - Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed. - (a)(1) Each distributor and each unclassified importer shall keep complete...

Section 12-330j. - Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document. - (a) Any person required under this chapter to pay any...

Section 12-330k. - Hearings ordered by commissioner. - The commissioner and any agent of the commissioner authorized to...

Section 12-330l. - Application for hearing before commissioner. - Any person aggrieved by any action under this chapter of...

Section 12-330m. - Appeal. - Any person aggrieved because of any decision, order, determination or...

Section 12-330n. - Administration. Regulations. - The administration of this chapter is vested in the commissioner....

Section 12-330o. - Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen. - The Commissioner of Revenue Services may, in his discretion, require...

Section 12-330p. - Overpayments and refunds. - (a) Any person believing that he has overpaid any tax...