Chapter
Alcoholic Beverages Tax
- Conn. Gen. Stat. § 12-433— Definitions
- Conn. Gen. Stat. § 12-434— Administration by commissioner
- Conn. Gen. Stat. § 12-435— Tax on sale of alcoholic beverages
- Conn. Gen. Stat. § 12-435a— Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty
- Conn. Gen. Stat. § 12-435b— Tax on certain untaxed alcoholic beverages
- Conn. Gen. Stat. § 12-435c— Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut
- Conn. Gen. Stat. § 12-436— Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation
- Conn. Gen. Stat. § 12-437— Returns
- Conn. Gen. Stat. § 12-438— Application for cancellation of distributor's license; inventory; return
- Conn. Gen. Stat. § 12-439— Payment of tax. Penalties for nonpayment
- Conn. Gen. Stat. § 12-440— Determination of tax
- Conn. Gen. Stat. § 12-441— Delinquent taxes; lien
- Conn. Gen. Stat. § 12-442— Power to examine
- Conn. Gen. Stat. § 12-443— Records to be kept
- Conn. Gen. Stat. § 12-444— Commissioner's records
- Conn. Gen. Stat. § 12-445— Oaths and subpoenas
- Conn. Gen. Stat. § 12-446— Taxpayer to file security
- Conn. Gen. Stat. § 12-447— Hearings by commissioner
- Conn. Gen. Stat. § 12-448— Appeals from decisions of commissioner
- Conn. Gen. Stat. § 12-449— Regulations and rulings
- Conn. Gen. Stat. § 12-450— Cooperation with Department of Consumer Protection. Suspension of permit
- Conn. Gen. Stat. § 12-451— Additional reciprocal tax
- Conn. Gen. Stat. § 12-452— Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund
- Conn. Gen. Stat. § 12-453— Exceptions
- Conn. Gen. Stat. § 12-454— Seizure and sale for nonpayment of taxes