PocketLaw | Connecticut General Statutes | Cigarette Taxes

Cigarette Taxes

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Definitions.

Section
12-285a

Definitions for purposes of sections 12-286a, 12-295a and 12-314a.

Section
12-285b

Licensure of cigarette manufacturers. Fees.

Section
12-285c

Restrictions on shipping or transporting cigarettes. Penalties.

Section
12-285d

Cigarette rolling machines. Licensure requirements.

Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.

Section
12-286a

Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.

Dealer's license.

Distributor's license.

Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.

Section
12-289a

Vending machines: Placement restrictions. Penalties.

Price signs on vending machines.

Vending machine dealer's license.

Section
12-291a

Penalty for failure to secure or renew license.

Advertising sale of untaxed cigarettes.

Notice to Tax Commissioner of number of vending machines.

Section
12-293a

Reporting requirements. Registration fee for vending machines. List of customers.

Transfer of license. Successor tax liability.

Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.

Section
12-295a

Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine.

Imposition of tax.

Section
12-296a

Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.

Exemptions from tax.

Commissioner to supply stamps or decals.

Metering machine.

Resale of stamps restricted. Redemption.

Nonresidents may be authorized to affix stamps.

Distributors to affix stamps.

Dealers to affix stamps.

Sale of unstamped cigarettes prohibited. Penalty.

Unstamped cigarettes, vehicles in which transported, subject to confiscation.

Invoices or delivery tickets required in transportation of unstamped cigarettes.

Section
12-306a

Cigarette transporter to hold invoices or delivery tickets.

Section
12-306b

Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false.

Procedure on sale after confiscation.

Fraudulent stamps.

Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure.

Section
12-309a

Reports from carriers, warehousemen, bailees. Examination of records.

Oaths and subpoenas.

Hearings by commissioner.

Appeals from decisions of commissioner.

Administration. Regulations. Waiver of filing of reports.

Packaging for sale. Penalties.

Section
12-314a

Certain promotional samples authorized.

Section
12-314b

Penalty.

Sale of unstamped cigarettes from one licensed distributor to another.

Section
12-315a

Report on enforcement efforts.

Imposition of tax.

Return to be filed.

Seizure for nonpayment of tax.

Imported cigarettes on which tax has been paid.

Two hundred or fewer cigarettes not taxable.

Penalty.

Sections
12-322 to 12-326

Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.

Section
12-326a

Definitions. Presumptions of costs of doing business.

Section
12-326b

Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.

Section
12-326c

Sales between distributors.

Section
12-326d

Certain sales below cost permitted.

Section
12-326e

Bonus or combination with other articles for sale forbidden.

Section
12-326f

Exemptions.

Section
12-326g

Penalty.

Section
12-326h

Civil actions.

Sections
12-327 to 12-330

Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.