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Connecticut Tobacco Tax Laws
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General Statutes of Connecticut, Title 12, Chapter 214A

Tobacco Products Tax

Chapter 214A - Table of Sections

SectionHeadnote
12-330aDefinitions
12-330bDistributors and unclassified importers to be licensed.
12-330cTax on tobacco products and snuff tobacco products.
12-330dMonthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of tax tobacco products and unclassified importers.
12-330eSuspension or revocation of license for failured to comply with this chapter or related regulations.
12-330fPenalties for manufacturing, acquiring, selling, possessing with intent to sell or transporting for sale tobacco products on which no tax has been paid.
12-330gTobacco 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.
12-330hProperty seized as contraband. Procedure for persons claiming an interest in the property.
SectionHeadnote

 

12-330i

Deficiency assessment. Penalty provisions. Assessment of tax when no return is filed.
12-330jPenalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.
12-330kHearings ordered by commissioner.
12-330lApplication for hearing before commissioner.
12-330mAppeal.
12-330nAdministration. Regulations.
12-330oRecords of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.
12-330pOverpayments and refunds.

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