Tobacco Products Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Tobacco Products Tax

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Section
12-330a

Definitions.

Section
12-330b

Licensure of distributors and unclassified importers. Successor tax liability.

Section
12-330c

Tax on tobacco products and snuff tobacco products.

Section
12-330d

Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.

Section
12-330e

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

Section
12-330f

Tobacco products on which no tax has been paid. Penalties.

Section
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.

Section
12-330h

Property seized as contraband. Procedure for persons claiming an interest in the property.

Section
12-330i

Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.

Section
12-330j

Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.

Section
12-330k

Hearings ordered by commissioner.

Section
12-330l

Application for hearing before commissioner.

Section
12-330m

Appeal.

Section
12-330n

Administration. Regulations.

Section
12-330o

Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.

Section
12-330p

Overpayments and refunds.

Sections
12-330q to 12-330dd

Reserved for future use.