Chapter
Cigarette Taxes
- Conn. Gen. Stat. § 12-285— Definitions
- Conn. Gen. Stat. § 12-285a— Definitions for purposes of sections 12-286a , 12-295a and 12-314a
- Conn. Gen. Stat. § 12-285b— Licensure of cigarette manufacturers. Fees
- Conn. Gen. Stat. § 12-285c— Restrictions on shipping or transporting cigarettes. Penalties
- Conn. Gen. Stat. § 12-285d— Cigarette rolling machines. Licensure requirements
- Conn. Gen. Stat. § 12-286— Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties
- Conn. Gen. Stat. § 12-286a— Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties
- Conn. Gen. Stat. § 12-287— Dealer's license
- Conn. Gen. Stat. § 12-287a— Adoption of ordinance re written notice of dealer's license renewal application
- Conn. Gen. Stat. § 12-288— Distributor's license
- Conn. Gen. Stat. § 12-289— Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing
- Conn. Gen. Stat. § 12-289a— Vending machines: Placement restrictions. Penalties
- Conn. Gen. Stat. § 12-290— Price signs on vending machines
- Conn. Gen. Stat. § 12-291— Vending machine dealer's license
- Conn. Gen. Stat. § 12-291a— Penalty for failure to secure or renew license
- Conn. Gen. Stat. § 12-292— Advertising sale of untaxed cigarettes
- Conn. Gen. Stat. § 12-293— Notice to Tax Commissioner of number of vending machines
- Conn. Gen. Stat. § 12-293a— Reporting requirements. Registration fee for vending machines. List of customers
- Conn. Gen. Stat. § 12-294— Transfer of license. Successor tax liability
- Conn. Gen. Stat. § 12-295— Suspension or revocation of license. Civil penalty. Issuance of new license after revocation
- Conn. Gen. Stat. § 12-295a— Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine
- Conn. Gen. Stat. § 12-296— Imposition of tax
- Conn. Gen. Stat. § 12-296a— Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level
- Conn. Gen. Stat. § 12-297— Exemptions from tax
- Conn. Gen. Stat. § 12-298— Commissioner to supply stamps or decals
- Conn. Gen. Stat. § 12-299— Metering machine
- Conn. Gen. Stat. § 12-300— Resale of stamps restricted. Redemption
- Conn. Gen. Stat. § 12-301— Nonresidents may be authorized to affix stamps
- Conn. Gen. Stat. § 12-302— Distributors to affix stamps
- Conn. Gen. Stat. § 12-303— Dealers to affix stamps
- Conn. Gen. Stat. § 12-304— Sale of unstamped cigarettes prohibited. Penalty
- Conn. Gen. Stat. § 12-305— Unstamped cigarettes, vehicles in which transported, subject to confiscation
- Conn. Gen. Stat. § 12-306— Invoices or delivery tickets required in transportation of unstamped cigarettes
- Conn. Gen. Stat. § 12-306a— Cigarette transporter to hold invoices or delivery tickets
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-307— Procedure on sale after confiscation
- Conn. Gen. Stat. § 12-308— Fraudulent stamps
- Conn. Gen. Stat. § 12-309— 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
- Conn. Gen. Stat. § 12-309a— Reports from carriers, warehousemen, bailees. Examination of records
- Conn. Gen. Stat. § 12-310— Oaths and subpoenas
- Conn. Gen. Stat. § 12-311— Hearings by commissioner
- Conn. Gen. Stat. § 12-312— Appeals from decisions of commissioner
- Conn. Gen. Stat. § 12-313— Administration. Regulations. Waiver of filing of reports
- Conn. Gen. Stat. § 12-314— Packaging for sale. Penalties
- Conn. Gen. Stat. § 12-314a— Certain promotional samples authorized
- Conn. Gen. Stat. § 12-314b— Penalty
- Conn. Gen. Stat. § 12-315— Sale of unstamped cigarettes from one licensed distributor to another
- Conn. Gen. Stat. § 12-315a— Report on enforcement efforts
- Conn. Gen. Stat. § 12-316— Imposition of tax
- Conn. Gen. Stat. § 12-317— Return to be filed
- Conn. Gen. Stat. § 12-318— Seizure for nonpayment of tax
- Conn. Gen. Stat. § 12-319— Imported cigarettes on which tax has been paid
- Conn. Gen. Stat. § 12-320— Two hundred or fewer cigarettes not taxable
- Conn. Gen. Stat. § 12-321— Penalty
- Conn. Gen. Stat. § 12-322— 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
- Conn. Gen. Stat. § 12-326a— Definitions. Presumptions of costs of doing business
- Conn. Gen. Stat. § 12-326b— Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice
- Conn. Gen. Stat. § 12-326c— Sales between distributors
- Conn. Gen. Stat. § 12-326d— Certain sales below cost permitted
- Conn. Gen. Stat. § 12-326e— Bonus or combination with other articles for sale forbidden
- Conn. Gen. Stat. § 12-326f— Exemptions
- Conn. Gen. Stat. § 12-326g— Penalty
- Conn. Gen. Stat. § 12-326h— Civil actions
- Conn. Gen. Stat. § 12-327— Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration