Distributors and unclassified importers to be licensed.
Each distributor or unclassified importer shall obtain a license issued
by the commissioner before manufacturing, purchasing, importing, receiving
or acquiring any untaxed tobacco products in this state. The commissioner
may, in his or her discretion, refuse to issue a license if such commissioner
has reasonable ground to believe (1) that the applicant has wilfully made
any false statement of substance with respect to such application for
license, (2) that the applicant has neglected to pay any taxes due to
this state, or (3) that the applicant has been convicted of violating
any of the cigarette or other tobacco product tax laws of this or any
other state or the cigarette tax laws of the United States or has such
a criminal record that the commissioner reasonably believes that such
applicant is not a suitable person to be issued a license, provided no
refusal shall be rendered under this subdivision except in accordance
with the provisions of sections 46a-80 and 46a-81. The fee for a distributor’s
license shall be two hundred dollars a year. There shall be no fee for
an unclassified importer’s license. Each distributor’s license
shall be conspicuously displayed on the premises covered by the license.
Notwithstanding the provisions of section 12-15, the commissioner shall
publish on the Internet web site of the Department of Revenue Services
a list of every distributor licensed under this chapter. The commissioner
shall prescribe the form of application for a distributor’s license
and for an unclassified importer’s license.
(P.A. 89-251, S. 25, 203; P.A. 90-115, S. 3, 5; P.A. 06-194, S. 14; June
Sp. Sess. P.A. 09-3, S. 156.)
History: P.A. 90-115 eliminated the fee applicable in the case of the license
required for an unclassified importer; P.A. 06-194 specified that license
is for untaxed tobacco products, required distributor’s license
to be conspicuously displayed on premises, required commissioner to publish
list of licensed distributors and made technical changes, effective July
1, 2006; June Sp. Sess. P.A. 09-3 increased fee for distributor’s
license from $100 to $200.
See Sec. 12-39o re issuance or renewal of license when taxes are owed.