Chapter
Marijuana and Controlled Substances Tax
- Conn. Gen. Stat. § 12-650— Cancellation of liabilities or assessments outstanding on July 1, 2021
- Conn. Gen. Stat. § 12-651— Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution
- Conn. Gen. Stat. § 12-661