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Tax on Cigarettes Held for Sale | Midpage
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Connecticut General Statutes
Title 12
Chapter 214
Part I
Tax on Cigarettes Held for Sale
12-285
Definitions.
12-285a
Definitions for purposes of sections 12-286a, 12-295a and 12-314a.
12-285b
Licensure of cigarette manufacturers. Fees.
12-285c
Restrictions on shipping or transporting cigarettes. Penalties.
12-285d
Cigarette rolling machines. Licensure requirements.
12-286
Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.
12-286a
Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.
12-287
Dealer's license.
12-287a
Adoption of ordinance re written notice of dealer's license renewal application.
12-288
Distributor's license.
12-289
Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.
12-289a
Vending machines: Placement restrictions. Penalties.
12-291a
Penalty for failure to secure or renew license.
12-292
Advertising sale of untaxed cigarettes.
12-293a
Reporting requirements. Registration fee for vending machines. List of customers.
12-294
Transfer of license. Successor tax liability.
12-295
Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.
12-295a
Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine.
12-296
Imposition of tax.
12-296a
Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.
12-297
Exemptions from tax.
12-298
Commissioner to supply stamps or decals.
12-300
Resale of stamps restricted. Redemption.
12-301
Nonresidents may be authorized to affix stamps.
12-302
Distributors to affix stamps.
12-303
Dealers to affix stamps.
12-304
Sale of unstamped cigarettes prohibited. Penalty.
12-305
Unstamped cigarettes, vehicles in which transported, subject to confiscation.
12-306a
Cigarette transporter to hold invoices or delivery tickets.
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.
12-307
Procedure on sale after confiscation.
12-308
Fraudulent stamps.
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.
12-309a
Reports from carriers, warehousemen, bailees. Examination of records.
12-310
Oaths and subpoenas.
12-311
Hearings by commissioner.
12-312
Appeals from decisions of commissioner.
12-313
Administration. Regulations. Waiver of filing of reports.
12-314
Packaging for sale. Penalties.
12-314a
Certain promotional samples authorized.
12-314b
Penalty.
12-315
Sale of unstamped cigarettes from one licensed distributor to another.