General Statutes of Connecticut, Title 12, Chapter 214a

Tobacco Products Tax

Chapter 214a - Table of Sections

Section

Headnote

12-330a

Definitions

12-330b

Distributors and unclassified importers to be licensed.

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 tax tobacco products and unclassified importers.

12-330e

Suspension or revocation of license for failured to comply with this chapter or related regulations.

12-330f

Penalties for manufacturing, acquiring, selling, possessing with intent to sell or transporting for sale tobacco products on which no tax has been paid.

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

Deficiency assessment. Penalty provisions. Assessment of tax when no return is 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.

You May Be Due for a Refund

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