Collections
Connecticut General Statutes
Title 12
Chapter 220
Conn. Gen. Stat. ch. 220
Alcoholic Beverages Tax
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12-433
Definitions.
12-434
Administration by commissioner.
12-435
Tax on sale of alcoholic beverages.
12-435a
Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.
Repealed
12-435b
Tax on certain untaxed alcoholic beverages.
12-435c
Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.
12-436
Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.
12-437
Returns.
12-438
Application for cancellation of distributor's license; inventory; return.
12-439
Payment of tax. Penalties for nonpayment.
12-440
Determination of tax.
12-441
Delinquent taxes; lien.
12-442
Power to examine.
12-443
Records to be kept.
12-444
Commissioner's records.
Repealed
12-445
Oaths and subpoenas.
12-446
Taxpayer to file security.
12-447
Hearings by commissioner.
12-448
Appeals from decisions of commissioner.
12-449
Regulations and rulings.
12-450
Cooperation with Department of Consumer Protection. Suspension of permit.
12-451
Additional reciprocal tax.
12-452
Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.
12-453
Exceptions.
12-454
Seizure and sale for nonpayment of taxes.