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Connecticut General Statutes
Title 12
Chapter 214a
Conn. Gen. Stat. ch. 214a
Tobacco Products Tax
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12-330a
Definitions.
12-330b
Licensure of distributors and unclassified importers. Successor tax liability.
12-330c
Tax on tobacco products and snuff tobacco products.
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.
12-330e
Suspension or revocation of license for failure to comply with this chapter or related regulations.
12-330f
Tobacco products on which no tax has been paid. Penalties.
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.
12-330h
Property seized as contraband. Procedure for persons claiming an interest in the property.
12-330i
Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.
12-330j
Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
12-330k
Hearings ordered by commissioner.
12-330l
Application for hearing before commissioner.
12-330m
Appeal.
12-330n
Administration. Regulations.
12-330o
Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
12-330p
Overpayments and refunds.
12-330q to 12-330dd
Conn. Gen. Stat. § 12-330q to 12-330dd