Connecticut General Statutes
Title 12 - Taxation
Chapter 220 - Alcoholic Beverages Tax

Section 12-433. - Definitions. - Wherever used in this chapter, unless the context otherwise requires:...

Section 12-434. - Administration by commissioner. - The administration of this chapter is vested in the Commissioner...

Section 12-435. - Tax on sale of alcoholic beverages. - Each distributor of alcoholic beverages shall pay a tax to...

Section 12-435a. - Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty. - Section 12-435a is repealed. (1969, P.A. 632, S. 2, 3;...

Section 12-435b. - Tax on certain untaxed alcoholic beverages. - A tax is hereby imposed at the rates provided in...

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...

Section 12-436. - Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation. - (a)(1) Each distributor of alcoholic beverages, before engaging in such...

Section 12-437. - Returns. - Each distributor shall, on or before the last day of...

Section 12-438. - Application for cancellation of distributor's license; inventory; return. - Any person who applies for a cancellation of such person's...

Section 12-439. - Payment of tax. Penalties for nonpayment. - (a) The tax imposed by this chapter shall be due...

Section 12-440. - Determination of tax. - As soon as practicable after each return has been filed,...

Section 12-441. - Delinquent taxes; lien. - The amount of any tax due and unpaid under the...

Section 12-442. - Power to examine. - The commissioner shall have power, when he deems it expedient,...

Section 12-443. - Records to be kept. - Each person who manufactures, distributes, transports, stores, warehouses or sells...

Section 12-444. - Commissioner's records. - Section 12-444 is repealed. (1949 Rev., S. 4334; P.A. 77-614,...

Section 12-445. - Oaths and subpoenas. - The commissioner, and any agent of the commissioner authorized to...

Section 12-446. - Taxpayer to file security. - The commissioner, before issuing any license to a distributor under...

Section 12-447. - Hearings by commissioner. - Any person aggrieved by the action of the commissioner or...

Section 12-448. - Appeals from decisions of commissioner. - Any taxpayer aggrieved because of any decision, order, determination or...

Section 12-449. - Regulations and rulings. - The commissioner may prescribe regulations and make rulings, not inconsistent...

Section 12-450. - Cooperation with Department of Consumer Protection. Suspension of permit. - The Department of Consumer Protection shall, upon request of the...

Section 12-451. - Additional reciprocal tax. - State”, when used in this section, shall include the District...

Section 12-452. - Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund. - (a) Any person required under this chapter to pay any...

Section 12-453. - Exceptions. - The provisions of this chapter shall not apply to ethyl...

Section 12-454. - Seizure and sale for nonpayment of taxes. - (a) Any alcoholic beverages not exempted from the payment of...