PocketLaw | Connecticut General Statutes | Alcoholic Beverages Tax

Alcoholic Beverages Tax

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Definitions.

Administration by commissioner.

Tax on sale of alcoholic beverages.

Section
12-435a

Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.

Section
12-435b

Tax on certain untaxed alcoholic beverages.

Section
12-435c

Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.

Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.

Returns.

Application for cancellation of distributor's license; inventory; return.

Payment of tax. Penalties for nonpayment.

Determination of tax.

Delinquent taxes; lien.

Power to examine.

Records to be kept.

Commissioner's records.

Oaths and subpoenas.

Taxpayer to file security.

Hearings by commissioner.

Appeals from decisions of commissioner.

Regulations and rulings.

Cooperation with Department of Consumer Protection. Suspension of permit.

Additional reciprocal tax.

Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.

Exceptions.

Seizure and sale for nonpayment of taxes.