Chapter
Tobacco Products Tax
- Conn. Gen. Stat. § 12-330a— Definitions
- Conn. Gen. Stat. § 12-330b— Licensure of distributors and unclassified importers. Successor tax liability
- Conn. Gen. Stat. § 12-330c— Tax on tobacco products and snuff tobacco products
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-330e— Suspension or revocation of license for failure to comply with this chapter or related regulations
- Conn. Gen. Stat. § 12-330f— Tobacco products on which no tax has been paid. Penalties
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-330h— Property seized as contraband. Procedure for persons claiming an interest in the property
- Conn. Gen. Stat. § 12-330i— Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed
- Conn. Gen. Stat. § 12-330j— Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document
- Conn. Gen. Stat. § 12-330k— Hearings ordered by commissioner
- Conn. Gen. Stat. § 12-330l— l . Application for hearing before commissioner
- Conn. Gen. Stat. § 12-330m— Appeal
- Conn. Gen. Stat. § 12-330n— Administration. Regulations
- Conn. Gen. Stat. § 12-330o— Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen
- Conn. Gen. Stat. § 12-330p— Overpayments and refunds
- Conn. Gen. Stat. § 12-330q