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Connecticut General Statutes
Title 12
Chapter 228d
Conn. Gen. Stat. ch. 228d
Marijuana and Controlled Substances Tax
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12-650
Cancellation of liabilities or assessments outstanding on July 1, 2021.
12-651 to 12-660
Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.
Repealed
12-651
Imposition of tax on marijuana and controlled substances. Stamps.
Repealed
12-652
Possession of unstamped marijuana or controlled substance by dealer prohibited.
Repealed
12-661 to 12-664
Conn. Gen. Stat. § 12-661 to 12-664
12-653
Commissioner to provide stamps.
Repealed
12-654
Purchase of stamps, labels or other indicia.
Repealed
12-655
Dealers to keep records; examination by commissioner. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for tax. Foreclosure procedure. Hearing and appeal.
Repealed
12-656
Oaths and subpoenas.
Repealed
12-657
Administration. Regulation.
Repealed
12-658
Tax not applicable to persons lawfully in possession of marijuana or a controlled substance.
Repealed
12-659
Information obtained under this chapter not subject to disclosure.
Repealed
12-660
Penalties. Exemption from limitation on prosecution.
Repealed