GENERAL STATUTES OF CONNECTICUT, TITLE 12, CHAPTER 214A
TOBACCO PRODUCTS TAX
CHAPTER 214A - TABLE OF SECTIONS
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Section |
Headnote |
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Definitions |
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Distributors and unclassified importers to be licensed. |
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| Tax on tobacco products and snuff tobacco products. | |
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Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of tax tobacco products and unclassified importers. |
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Suspension or revocation of license for failured to comply with this chapter or related regulations. |
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Penalties for manufacturing, acquiring, selling, possessing with intent to sell or transporting for sale tobacco products on which no tax has been paid. |
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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. |
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Property seized as contraband. Procedure for persons claiming an interest in the property. |
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Section |
Headnote |
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Deficiency assessment. Penalty provisions. Assessment of tax when no return is filed. |
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Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document. |
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Hearings ordered by commissioner. |
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Application for hearing before commissioner. |
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Appeal. |
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Administration. Regulations. |
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Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen. |
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Overpayments and refunds. |
